2014 (4) TMI 609

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....UGEMENT Per: Anil Choudhary: The appellant M/s B.V. Chinai & Co. (I) Pvt. Ltd. is a CHA. The appellant had filed a Bill of Entry on 31.07.2009 on behalf of its client M/s Silverline Jewellers Pvt. Ltd. Mumbai. The subject consignment was shipped vide invoice of the seller M/s Fifth Season, Italy. As per description in the invoice, the goods were mentioned as Bangle Mounting, Bracelet Mountin....

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....d accordingly held liable to penalty under Section 112(a) of the Act. By a common Order-in-Original the goods in question were ordered to be confiscated with liberty to redeem on payment of redemption fine of Rs.1,50,000/- and a penalty of Rs.50,000/- was imposed under Section 112(a) on the appellant CHA. Being aggrieved, the appellant carried the matter before the Commissioner (Appeals) who has u....

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....tion to evade Customs duty. Further importer has sought permission to re-export the goods in question. Thus, in view of the responsibility owned by the importer for the declaration made in the Bill of Entry, no case of aiding or abetting in the alleged mis-declaration is made out against the CHA, and prays for setting aside the penalty imposed. Further, reliance is placed on the ruling of the Apex....

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.... with any other particulars of the imported goods. Thus the Revenue and the Tribunal, have erred in holding that by claiming benefit of exemption under the particular Notification which has been relied, do not apply to the imported goods, and the appellant had intentionally tried to evade payment of Customs duty. 3. The learned A.R. relies on the orders of the lower authorities and prays for pu....