2008 (9) TMI 783

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....t Order-in-Original No. 23/04 dated 17-8-2004. Appellant No. 3 also a Customs House Clearing Agent filed appeal against imposition of penalty of Rs. 50,000/- against Order-in-Original No. 21/2004 dated 17-8-2004. 3. The Tribunal dismissed the appeals of the appellants by exparte Order dated 31-5-2006. The Hon'ble Delhi High Court by Order dated 19-12-2007 observed that the Tribunal did not take into consideration the individual facts pertaining to the liability, if any, of the CHA in so far as over-valuation of the goods is concerned. It has further been observed that the proper course of action would be for the Tribunal to re-consider the entire case in so far as the liability of the present appellants concerned. The Tribunal's ord....

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....ess of the export documents. He further submits that the appellants failed to verify the documents with the goods and, therefore, penalties were rightly imposed. He relied upon the decision of the Tribunal in the case of Anil Kumar Chand v. Commissioner of Customs, New Delhi - 2007 (214) E.L.T. 71 (Tribunal-Delhi). 7. After hearing both the sides and on perusal of the records, it is seen from the order of Commissioner in the case of Appellant No. 1 and 2 that all four Shipping Bills, the exporter have signed and filed by Shri Krishna Kumar, the Manager of Appellant No. 1 without ascertaining the correct address of exporter. In the case of Appellant No. 3, the finding of the Commissioner is that the CHA has taken the responsibility o....

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....ion of penalty. (d)    Prime Forwarders v. CC, Kandla - 2008 (222) E.L.T. 137 (Tribunal-Ahmd.) CHA acted on basis of documents given to them and there is nothing to show that he was aware of containers being stuffed with Ferro Titanium instead of brass scrap. Hence, in absence of any evidence to the contrary providing their involvement or knowledge about misdeclaration, penalty cannot be imposable on CHA. 9. The ld. DR relied upon the decision of the Tribunal in the case of Anil Kumar Chand (supra), wherein CHA was well aware of the intention of the exporter in committing fraud as they filed shipping bills for which they were not authorised. Further, CHA in his statement admitted that exporter had explained that....