2017 (1) TMI 588

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....ds through the appellant which were mis-declared with intent to claim higher rate of drawback. In respect of three other shipping bills which also was mis-declared, the goods were intercepted and seized by the customs. At that time, the drawback in respect of previous six exports was not paid. However, on 12.8.2011 drawback in respect of those consignments were paid which was subsequently withdrawn from the bank account by the exporter. Proceedings were initiated against both the exporter as well as appellant who acted as CHA and penalties were imposed on both of them. The present appeal is filed by CHA against the penalty of Rs. 2.5 crores imposed on him. 2. The submission of the appellant is that the proprietor Shri Dev Raj Vermani, unde....

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....e made against the exporter is attempted in proper exportation of goods by overvaluation with intent to claim higher amount of drawback. The relevant shipping bills filed for export were done through the appellant CHA. The main allegation against the appellant spelt out in the Show Cause Notice is that the appellant failed to verify the antecedents of the exporter, his identity and address, as was expected of CHA. It is also an admitted fact that Shri Vermani, Proprietor of the appellant firm, allowed the Customs ID and password to be utilised by Shri Manpreet Singh, who apparently handled the present export consignments. The relevant portion of Section 114 under which penalty stands imposed is reproduced below : "114. Penalty for attempt....