https://www.taxtmi.com/caselaws?id=750944 The CESTAT Chennai upheld penalty under sections 114(iii) and 114AA of the Customs Act, 1962 against a CHA for fraudulent duty drawback claims. The CHA claimed an ex-employee misused his signature and office seal to file shipping bills, but provided no supporting evidence. The tribunal found the CHA failed to discharge the initial burden of proof. Given the CHA's license was previously suspended twice, the tribunal held he should have prevented further misuse. Since the exporter accepted the original order without challenge, improper export was established, making the CHA liable as "any person" under section 114. The appeal was dismissed. en-us Wed, 03 Apr 2024 00:00:00 +0530 Thu, 04 Apr 2024 05:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750944 The CESTAT Chennai upheld penalty under sections 114(iii) and 114AA of the Customs Act, 1962 against a CHA for fraudulent duty drawback claims. The CHA claimed an ex-employee misused his signature and office seal to file shipping bills, but provided no supporting evidence. The tribunal found the CHA failed to discharge the initial burden of proof. Given the CHA's license was previously suspended twice, the tribunal held he should have prevented further misuse. Since the exporter accepted the original order without challenge, improper export was established, making the CHA liable as "any person" under section 114. The appeal was dismissed. Case-Laws Customs Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750944