TaxTMI 
TaxTMI 
2007 (3) TMI 535
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent. [Order]. - Heard both the sides. The appellants filed this appeal against the adjudication order passed by the Commissioner of Customs whereby penalty of Rs. 50,000/- was imposed on the appellants. 2. The brief facts of the case are that appellant is Proprietor of M/s. Chand International (Customs House Agent). The appellant on behalf of M/s. Khyati Internation....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of appellant is that he filed the shipping bills as per the instructions of the exporter. There is no evidence on record to show that appellants are in any way concerned with over-invoicing of the goods or he has got something extra than their charges. The contention is that as the appellants field shipping bills at the instruction of exporter and all the documents were signed by the exporter, the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Revenue pointed out that the appellant in his statement dated 29-12-1999 admitted the fact that the exporter approached for filing the shipping bills and he made enquiries regarding value and exporter told that the value will be disclosed to him subsequently. However, the exporter ensured him that there will be no problem of valuation and the value declared by the supplier will be accepted as h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he over-valuation and he acted as per instructions of the exporter. I find that in his statement, appellant themselves admitted that the exporter explained that the valuation of goods will be disclosed subsequently and the exporter had made arrangements and that whatever the value will be declared, will be accepted by the customs. In these circumstances, I find in fact the appellants were well awa....