2017 (5) TMI 1179

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....After hearing both sides duly represented by Ms. Vidushi Shubham, learned advocate appearing for the appellant and Shri Yogesh Agarwal, learned AR appearing for the Revenue, we find that the appellant filed 7 shipping bills for export of readymade garments of manmade fabric, for and on behalf of exporter Shri Chander Shekhar, Proprietor of M/s. Indian Overseas. As per brief facts, the said consignment was taken up by the Intelligence for assessing the value of the same and it was found that the goods were of inferior quality and were highly over-valued with intent to claim and avail erroneous duty draw back. The residential as also business premises of the exporter were searched and it was found that they are not located at the address give....

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....ly, he imposed penalty on the CHA firm. 5. It is not disputed on record that before filing the shipping bills the appellant took authorization letter as also verified the PAN card and IEC copy of the exporter. As per the Revenue, the only lapse of the CHA is that he did not physically verified address given by the exporter. According to the learned advocate, the said lapse on the part of the employee of the CHA cannot be held to be a strong evidence so as to conclude that appellant aided and abetted the exporter in fraudulent exports. This may, at the best result in contravention of some provisions of the Regulations 13 of CHALR but cannot be made the basis for invoking the penal provisions of section 114 of the Customs Act. Tribunal in t....