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The CESTAT held that the DRI officer is a proper authority to issue the SCN under the Customs Act, rejecting the CHA's objection. However, M/s Seaways Shipping Limited, the CHA, was incorrectly penalized under Section 114(iii) of the Customs Act instead of the relevant CHA Regulations; thus, the penalty against the CHA was set aside. Regarding the employee, Shri KVM Arjun, evidence including his unchallenged statements established his involvement in fraudulent exports, rendering him liable under Section 114(iii). Nevertheless, the penalty of Rs. 75 lakhs was deemed excessive and was reduced to Rs. 15 lakhs. The appeal was disposed of accordingly, modifying the impugned order by quashing the penalty on the CHA and reducing the penalty on the employee.
The CESTAT held that the DRI officer is a proper authority to issue the SCN under the Customs Act, rejecting the CHA's objection. However, M/s Seaways Shipping Limited, the CHA, was incorrectly penalized under Section 114(iii) of the Customs Act instead of the relevant CHA Regulations; thus, the penalty against the CHA was set aside. Regarding the employee, Shri KVM Arjun, evidence including his unchallenged statements established his involvement in fraudulent exports, rendering him liable under Section 114(iii). Nevertheless, the penalty of Rs. 75 lakhs was deemed excessive and was reduced to Rs. 15 lakhs. The appeal was disposed of accordingly, modifying the impugned order by quashing the penalty on the CHA and reducing the penalty on the employee.
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