2018 (5) TMI 73

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....t ORDER Per : Ramesh Nair These appeals are directed against Order-in-original passed by the Commissioner of Customs, New Custom House, whereby Ld. Commissioner imposed penalty of Rs. 2 lacs under Section 114(i) of Customs Act, 1962 on CHA, M/s. Daroowala Brothers and Company and also imposed penalty of Rs. 1.5 lacs on Shri. Pervez Irani. 2. The facts of the case is that Shri Bernard Moris Ger....

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....ri. Barnard Moris Gerald, Pune and also penalties were imposed of Rs. 2 lacs and Rs. 1.5 lacs on Daroowala Brothers and Company and Shri. Pervez Irani therefore present appeal. 3. Shri. Neerav Mainkar Ld. Counsel appeared on behalf of the appellant M/s. Daroowala brothers and Company and Shri Pervez Irani, however none appeared on behalf of Shri Bernard Moris Gerald, Pune, whose appeal is also li....

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....ed role, should not be fastened with penalty. He submits that appellant being CHA prepared the check of list in line with CHALR 2004 based on export documents submitted by the exporter. Appellant had no knowledge of the facts that goods to be exported were prohibited goods as exporter in his documents had declared the same to be mix size Indian teakwood. On this basis manual shipping bill was gene....

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....s appellant, it is clear that appellant being CHA has filed shipping bills only on the basis of documents provided to them by the exporter. The appellant were not aware about the technical characteristic of product, therefore it cannot be said that appellant have knowingly attempted to clear prohibited goods for export. It is also observed that in the statement of exporter, he has not implicated t....