2014 (10) TMI 797

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..... George and H.R. Shetty, Advocates, for the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER There are three appeals directed against Order-in-Original No. 113/2003/CAC/CC/SK, dated 29-12-2003 passed by the Commissioner of Customs (EP), Mumbai. A case of mis-declaration of export goods by M/s. Fashion Variation (Proprietor Shri A.S. Kapadia) and overvaluation ....

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....ted and consequently he is liable for the penal consequence in respect of the fraudulent exports attempted to be made by M/s. Fashion Variation. The charge against the appellant is that he obtained the documents for the export from Shri Manohar S. Anchan and not directly from the exporter and therefore, there was gross negligence on his part in accepting the export clearance work. 3. The l....

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....and he introduced Shri Samad Kapadia to the CHA. For undertaking the clearance work, he charged a consideration of Rs. 10 per carton, which he passed on to the CHA. Therefore, he did not gain anything from transaction and his role is limited to introducing the exporter to the CHA. Therefore, he has not committed any act of commission or omission which made the goods liable for confiscation and con....

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....employee as agent of the exporter is clearly unsustainable in law. This Tribunal decision in case of Aspinwall & Co. (supra) affirmed by Hon'ble Apex Court also makes the position very clear. Therefore, in the absence of any evidence, linking the CHA firm or its employee to the fraudulent transaction undertaken by the exporter, and consequent imposition of penalty would not arise at all. As retard....