2017 (8) TMI 1513

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.... Prashant Srivastav, Advocates, for the Appellant. Shri R.K. Maji, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 21-12-2016 of Principal Commissioner, Customs (Preventive), New Customs House, New Delhi. The appellant is a licensed Customs Broker engaged in clearance of import/export consignments through Customs. The present ca....

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....uch penalty as they had knowingly misdeclared the MRP/RSP of the impugned goods for which Bill of Entry was filed and processed by them. 2. The ld. Counsel contesting the penalty submitted that the determination of MRP and the affixing of such MRP on the impugned goods are the responsibilities of the importer. As per the practice, which is approved by the Board also, when the imported cons....

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....t aside. 3. The ld. AR supported the findings of the lower authorities. He submitted that the role of the CHA has been brought out in the impugned order and these proceedings are under the provisions of Customs Act, 1962 which is independent of proceedings under CBLR, 2013. 4. We have heard both the sides and perused the appeal records. Admittedly, for their role as Customs Broker ....

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....of the provisions of Customs Act, we note that para 46 of the impugned order does not justify penal action against the appellant. As already noted, the details of MRP and affixing such MRP on the imported goods are to be done by the importer and this can be done even when the goods were in the custody of the Customs. Regarding the correctness of MRP, there is no evidence that the CHA has made any ....