2015 (11) TMI 1087

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....993/2015-CU[DB], Application No.C/MISC/50769/2015-CU[DB], Appeal No.C/50994/2015-CU[DB], Application No.C/MISC/50770/2015-CU[DB], Appeal No.C/50995/2015-CU[DB], Application No.C/MISC/50850/2015-CU[DB], Appeal No.C/51182/2015-CU[DB], Application No.C/MISC/51130/2015-CU[DB]. Appeal No.C/51563/2015-CU[DB], Application No.C/MISC/51161/2015-CU[DB], Appeal No.C/51751/2015-CU[DB] Appeals have been filed against the respective Orders-in-Original passed by C.C.(I&G), New Delhi in terms of which penalty of Rs. 2 lakhs was imposed on the appellant vide the respective orders-in-original. 2. The facts of the case are that DRI booked a case of import of high end luxury cars from foreign suppliers by mis-declaring them as new, although they were old....

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....h Marwaha Vs. Union of India [2009 (239) ELT 407 (Del.)] that in the circumstances penalty on the CHA can be imposed and that similar view has been held by Karnataka High Court in the case of Clear Fast Services Pvt. Ltd. Vs. JCC, Bangalore [2011 (272) ELT 58 (Kar.)]. 5. We have considered the contentions of both sides. In this regard, we find that Mr. G.S. Prince admitted in his statement that he acted in his personal capacity and the appellant. CHA was not aware his activities in this regard. It is also seen that the appellants statement was never recorded and there is no evidence to suggest that the appellant was aware of the activities of Mr. G.S. Prince. In this regard, we find that in respect of Appeal Nos. C/58871 & 60232/2013-Cu....

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....sions of CHALR, 2004 they have made themselves liable for Penalty under Section 112 and Section 117 of the Customs Act, 1962 as applicable. I find that in this case the show cause notice dated 24-04-2012 was earlier issued to M/s. Buhariwala Logistics through their G-Card Holder G.S. Prince. Subsequently through Addendum / Corrigendum to the Show Cause Notice dated 08-10-2013 Shri G.S. Prince, G-card holder of the CHA, M/s. Buhariwala Logistics was specifically put to notice as to why penalty should not be imposed on him for various acts of omission and commission for facilitating Sh. Sumit Walia in fraudulent import of Aston Martin Rapide car in the name of Commercial Attache of the Embassy of Vietnam and mis-declaration/ suppress....

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....he employer, i.e., CHA cannot be penalised. In this case also, it is not in the knowledge of the appellant that Shri G.S. Prince is involved in illegal importer and Shri G.S. Prince acted in his personal capacity for monetary gains. We also find that in subsequent proceedings Shri G.S. Prince no penalty has been imposed on the appellant. Therefore, we hold that no penalty is imposable on the appellant consequently, we set aside the penalty imposed on the appellant." As regards the judgement of Karnataka High Court cited by ld. Departmental Representative in the case of Clear Fast Services Pvt. Ltd. Vs. JCC, Bangalore (supra), we find that in that case the High Court merely held that there was no substantial question of law which arose fo....