2015 (1) TMI 840

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....stoms (Export), JNCH, Nhava Sheva was upheld. 2. The facts of the case is that M/s. Elit had imported polyester kbnitted fabrics under DEEC scheme from Nhava Sheva Port. For issuance of the DEEC certificate from DGFT, the appellant issued a Chartered Accountant certificate. Those certificates were taken as evidence of the financial turn over for the purpose of issue of licence. M/s. Elit has contravened the licensing provisions by which huge amount of Customs duty was evaded. On the issuance of the false Chartered Accountant certificate by the appellant, the adjudicating authority has imposed a penalty of Rs. 2.00 lakhs under Section 112 (a) of Customs Act, 1962. On appeal by the appellant before the Commissioner (Appeals) such penalty w....

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....rtificate was issued by the Chartered Accountant without having any audited balance sheet or books of accounts. It is clear from the fact that the appellant has intentionally and very consciously certified the export turn over during the period 1998-99, 1999-2000 and 2000-2001. The lower adjudicating authority has recorded his findings in para 4.6 of the order-in-original which is reproduced below:             "As regards Noticee No. 5(Shri M.D. Gala) I find that he has contended that he has done the certification in respect of M/s. Elit as a professional based on records produced before him by the client and that he issued the certificates in good faith. In this regard, from the cas....