2017 (4) TMI 259

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....s no. CC-(MKG)05/2006 Adj ACC dated 29th March 2006, CC-(MKG)06/2006 Adj ACC dated 31st March 2006 and CC-(MKG)07/2006 Adj ACC dated 3rd April 2006. The impugned orders were the culmination of proceedings initiated in connection with allegedly fraudulent exports of ready made garments effected by M/s Quality Apparels Exporters Pvt Ltd and M/s Quality Exporters. 2. The appellants before us are the customs house agent which had handled the customs formalities in relation to the said exports and their particular employee. M/s Quality Apparels Exporters Pvt Ltd allegedly consigned rags in 300 cartons covered by three shipping bills no. 4425760/30.5.2000, 4425761/30.5.2000 and 4425763/ 30.5.2000 with an aggregate value of Rs. 3,62,13,750.82 (FO....

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.... 5. Learned Authorized Representative cited the decision of the Tribunal in Anil Kumar Chand v. Commissioner of Customs, New Delhi [2007 (214) ELT 71 (Tri-Del)] and Nandu Raghunath Shinde v. Commissioner of Customs (Exp), Nhava Sheva [2015 (317) ELT 525 (Tri-Mumbai)]. The relevance of the first to the present dispute is questionable as the agent therein had admitted to being aware that the export goods were misdeclared which is not so here. On the other hand, in the latter it was held that contravention of the Act and Regulations in relation to exports would render the goods liable for confiscation and the imposition of penalty is merely consequential. It must be noted that this was so decided in the circumstances of licence having been al....