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TMI Blog2022 (10) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... s in brief are as follows: That the Department of Directorate of Revenue Intelligence, Jaipur got an information about the various importers to have been importing rough precious stones by making huge overvaluation, and that these are not the actual importers but the imports are being managed by someone else behind them. Accordingly, some consignments of rough precious stones were seized at Jaipur Gemstone Exchange, Diggi House, Jaipur and Air Cargo Complex at Customs Station. On examination, huge overvaluation was noticed in those consignments as per the Valuation Certificate given by Expert Valuer. One of such consignment was imported vide Bill of Entry No. 5980998 dated 14.04.2018 by M/s.Rishipushp Trading LLP and from Air Cargo Complex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partners but also upon the appellant proposing the imposition of penalty under section 112 (a) &(b) (iii) and under section 114A of the Customs Act, 1962. The said proposal was initially confirmed vide the Order-in- Original No. 38/2020 dated 01.06.2020. The appeal there against had been rejected by the aforesaid Order-in-Appeal. Being aggrieved, the appellant is before this Tribunal. 2. I have heard Shri Arun Goyal, learned Counsel for the Appellant and Shri Divey Sethi, learned Authorised Representative for the Department. 3. It is submitted on behalf of the appellant that appellant has been the Customs Broker Agent for several years and he has been looking after the work of M/s.Rishipushp Trading LLP who is having valid IEC No. 521750 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions has submitted that there is no dispute about the fact that there has been a huge mis-declaration in the impugned imported consignment. The imported goods of actual value of Rs.9 lakh have been imported declaring its value approx Rs.1.9 crore. Hence the present has been the case where 1.8 crore approximately INR has illegally been sent out of our Country. Learned Departmental Representative has also impressed upon that none of the partners of the importing firm have appeared nor they have challenged the order of confiscation of the consignment and redetermination of its value and even of imposition of penalty upon the partners as well as on the importing firm. Finally impressing upon that such declaration is not otherwise be possible wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be one of its branch office. I also observe that an authority letter is signed by the new partners of M/s.Rishipushp Trading LLP in favour of Shri Pukhraj R Padiyar to do or cause to be done all or anyone of the matters : (i) To negotiate with the Customs Broker for clearance of import parcel (ii) To sign and receive and deal with the import parcel (iii) To negotiate with overseas supplier for import of rough precious stones (iv) To make payments and deal in all customs related work for import of consignment (v) To comply with all rules and regulation of customs as directed. 6. Reverting to the Order under challenge, it is observed that penalty upon the appellant has been confirmed on the sole ground that the importer on reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Rishipushp Trading LLP as its authorized signatory/ Power of Authority holder. The concept of doing work at behest of Power of attorney holder is an accepted legal principle and acknowledged so in the CBEC circular 09/2010 dated 08.04.2010. He ensured proper KYC done of the importer in question. He in true spirits and bonafidely also complied with the Instruction envisage in Circular No. 9/2010-Cus., dated 8-4-2010." The said statement is actually in line with the above documents. The findings of the Adjudicating Authority are therefore, held to be the findings in total ignorance of the documentary as well as oral evidence on record. Thus the findings are held as nothing but the outcome of Department's own presumptions and assumptions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) (iii) of the Customs Act, penalty is the consequence to a wrong declaration of the value of the goods in the Bill of Entry. Since there is no denial that Bill of Entry were filed by the appellant, under his obligation it was mandatory for him to have the documents showing the value of imported consignment. Nowhere appellant has stated about the said document and the valuation thereof nor any such document in the form of invoice has been produced on record which would have been verified by the appellant at the time of processing of the impugned consignment. Accordingly, I hold that the penalty under section 112 of Customs Act has rightly been imposed. 11. As the outcome of entire above discussion, the penalty under section 114A of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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