TMI Blog2023 (3) TMI 956X X X X Extracts X X X X X X X X Extracts X X X X ..... that the exporter was the appellant s client (which it was not) and that the appellant was aware that the Shipping Bill was filed (which it was not), that the appellant was aware that the exporter violated the laws (which it was impossible considering that the appellant was not even aware of the Shipping Bill) and ultimately that the appellant had not advised the exporter. Any Facility Notice by the Commissioner is to facilitate the processes and procedure in the Custom House and it does not take the shape of a statutory regulation. Therefore, even if there was a violation of any instructions in such notice, it does not automatically be concluded that the Regulations have been violated. The violation of the Regulation has to be establis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a licenced Customs Broker and in that capacity, it can file Bills of Entry and Shipping Bills in any Custom House. On 23.11.2011, Shipping Bill no. 6351994 was filed in the Nhava Sheva Custom House in the name of M/s. Roha Dye Chem Pvt. Ltd. for export of VAT BLUE 20 with the appellant s name as the Customs Broker. When the goods were examined by the Special Intelligence and Investigation Branch [SIIB] of the Custom house, it was found that the container had, instead of the declared goods, 24.57 MT of red sanders logs whose export is prohibited. After investigation, an SCN was issued by the officers of Nhava Sheva and an adjudication order dated 14.12.2020 was passed by the Additional Commissioner of Customs, Nhava Sheva in the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to convey the details of the B/E or S/B which were not filed by them, immediately on receipt of such details against their respective IEC or CHA number to facilitate the department in initiating suitable action in respect of such documents filed by unscrupulous elements. Their negligence rendered the said seized and Sanders liable for confiscation under Section 113 (d), 113 (h) and 113 (i) of the Customs Act, 1962; hence CHA M/s Akansha Logistics (CHA 11/1466) is liable for imposition of penalty under Section 114 (i) of The Customs Act, 1962 . 4. Thus, the undisputed facts of the case are that the appellant had nothing to do with the attempted smuggling of red sanders and it had not either filed the Shipping Bill nor had it authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d filed the Shipping Bill at the service centre in the Custom House. Since the Shipping Bill was not filed online but was filed in the service centre, the appellant had not received any alert from the system that a Shipping Bill has been filed in its name. Therefore, the question of the appellant reporting to the Customs does not arise because it itself was not aware of that the Shipping Bill was filed and the Customs EDI system at that time did not have any mechanism to send messages to the Customs Brokers in case of Shipping Bills filed in the service centre. 7. Learned counsel submits that the appellant therefore had no reason to suspect that someone might have filed a Shipping Bill using its name in Nhava Sheva especially since it ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no stretch of imagination can the appellant be faulted. To come to such a conclusion, it must be presumed firstly that the exporter was the appellant s client (which it was not) and that the appellant was aware that the Shipping Bill was filed (which it was not), that the appellant was aware that the exporter violated the laws (which it was impossible considering that the appellant was not even aware of the Shipping Bill) and ultimately that the appellant had not advised the exporter. Any Facility Notice by the Commissioner is to facilitate the processes and procedure in the Custom House and it does not take the shape of a statutory regulation. Therefore, even if there was a violation of any instructions in such notice, it does not automat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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