2018 (3) TMI 366

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....nt Shri M Chandra Bose, Additional Commissioner /AR for the Respondent ORDER [ Order Per : CJ Mathew, Member ( Technical ) ] 1. The appellant, Shri A S R V Prasad, seeks relief from the penalty imposed on him under section 112 of Customs Act, 1962 by Commissioner of Customs, Central Excise & Service Tax in order-in-original no. 04/2007-Cus(Commr.) dated 31st December 2007. 2. Appell....

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....f the finding that "62...I am unable to accept his plea that he issued the said certificates out of friendship and bona fide belief of Shri Prasad. Being a professional, he is well aware of his acts, their consequences etc. His arguments in the replies portend well to his knowledge of theory and practice of law, including the Customs Laws. His attempt to disclaim (from) the valuation cert....

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....ri Prasad and other s, the act of issuing a certificate of vlue of paints without any valid record by the Chartered Accountant (Shri ASRV Prasad) got the nature of participating and facilitating committal. Therefore, I hold that Shri Prasad is rightly punishable with the penalty under section 114 for his abettal of the offence as his certificates became a deciding factor in establishing the presen....

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.... for having enabled the exporter to stake claim for credit by enabling them to evidence the cost of production. The first of the certificates appears to have been issued after the export of the six initial consignments and the second certificate after eight further consignments had been shipped. There is hardly any difference in the export value on the various shipping bills and the post-export is....