2016 (9) TMI 272

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....r the Respondent ORDER This appeal  is filed against impugned order passed by the Commissioner(Appeals) whereby Commissioner(Appeals) upheld the penalty of Rs. 1 lac imposed on the appellant  under Section 114(iii) of Customs Act, 1962.  2.  The fact of the case is that  appellant CHA  has handled  the exports clearance of goods on behalf of M/s.  M....

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....sp; person Shri. Dilip Mishra.  For this lapse  on the part of the  CHA, the show cause notice  was issued proposing  penalty under Section 114(iii) on Customs Act, 1962 for aiding and abetting  fraudulent  claim of  drawback.  In the adjudication  order, the adjudicating authority  imposed  penalty of Rs. 1 lac which was challenged by th....

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.... documents, therefore if at all  there is any  mis-declaration, the appellant is nowhere connected to that.  Therefore  for mis-declaration on the part of the  exporter, CHA cannot be held responsible.  He placed reliance on the following judgments: (a)  Trinity Forwarders Vs. Commissioner of Customs, Chennai[2005(192) ELT 407(Tri. Chennai)] (b)....

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....Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5.  On careful consideration of the submissions made by both sides and overall facts of the case, I find that  appellant CHA is not directly involved for aiding and abetting  the fraudulent  availemnt of drawback.  He is not suppose to know what is the content&nbs....