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of CESTAT set aside penalties imposed under s.114(iii) and s.114AA of the Customs Act against the F-card holder of a Custom House Agent. The Tribunal found that allegations of improper export through overvaluation were based solely on the appellant's retracted statement without corroborative evidence. The appellant, as authorized CHA, had prepared shipping bills based on documents provided by exporters, maintained proper KYC documentation, and had no definitive knowledge of goods valuation. The Tribunal determined that the department failed to establish the appellant's culpability, as his confession was retracted and statements from other parties failed to meet the evidentiary standards under s.138B of the Customs Act. Appeal allowed.
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