TaxTMI 
TaxTMI 
2016 (6) TMI 506
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.... Shri Ranjan Khanna, DR for the Respondent ORDER The challenge in the present appeal is to imposition of penalty of Rs. 50000 on the appellant CHA in terms of provisions of section 117 of the Customs Act 1962. 2. As per records the appellant filed a shipment in the Air Cargo export under shipping bill dated 17.11.2011 for and on behalf of shiva International New Delhi. During scrutiny it....
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....utiny and examination thereon; that there is no finding in the impugned order that the appellant has failed on this count; that there were no reasons to doubt about the identity of the exporter or his address etc.; that the documents were submitted with no manipulation and as such any discrepancy on the part of the exporter cannot make him liable to penalty. 5. The said pleas of the appella....
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.... are set aside since these provisions are applicable only when "mens rea" is thought to be existing and when it is proved beyond doubt." 6. Hence the present appeal. 7. The appellants contention is that the difference in number of ladies suits mentioned in the checklist in EDI system is a human error which should not call for any penalty. Further, when appellate authority himself ha....