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The CESTAT set aside the penalty imposed under Section 114(iii) of the Customs Act, 1962, on the appellant CHA for alleged failure to verify exporter credentials and obtain written authorization before processing export documents. The Tribunal found that the appellant had obtained the exporter's signature on Shipping Bills, which sufficed as authorization in the absence of any prescribed proforma at the time. Investigations failed to establish any lapse by the CHA, and the goods were duly examined and cleared by customs officers. Reliance was placed on precedent establishing that penalties under Section 114 are inappropriate for procedural shortcomings related to authorization, which fall under Custom House Agents Licensing Regulations. Consequently, the appeal was allowed, and the penalty was quashed.
The CESTAT set aside the penalty imposed under Section 114(iii) of the Customs Act, 1962, on the appellant CHA for alleged failure to verify exporter credentials and obtain written authorization before processing export documents. The Tribunal found that the appellant had obtained the exporter's signature on Shipping Bills, which sufficed as authorization in the absence of any prescribed proforma at the time. Investigations failed to establish any lapse by the CHA, and the goods were duly examined and cleared by customs officers. Reliance was placed on precedent establishing that penalties under Section 114 are inappropriate for procedural shortcomings related to authorization, which fall under Custom House Agents Licensing Regulations. Consequently, the appeal was allowed, and the penalty was quashed.
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