2019 (5) TMI 928

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....the penalty under Section 112(a) of the Customs Act, 1962 to Rs. 5 lacs. The issue for determination is whether the Appellant, who is a CHA, is liable for penalty under Section 112(a) ibid. 2. The facts of the Appeal in brief are as follows. The Appellant is the partner of M/s. P N Shipping -CHA. One Mukhtar Shaikh of M/s. Fast Forward Logistics Solutions approached them and started giving them business of import & export clearance. In past also during the period December, 2014 to April, 2015 the said Mukhtar Shaikh gave work to the appellants regarding 6 import consignments of different importers (IEC holders) and the appellant cleared them from JNCH. The said Mukhtar Shaikh used to forward the invoice, packing list, Airway Bill & certi....

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....n examination it was found that apart from the declared goods, the said consignment contains 20445 boxes of cigarettes valued at Rs. 3.36 crores. The said consignment was seized under panchnama dated 7.5.2015. After investigation, a show cause notice dated 29.10.2015 was issued by DRI to 7 known persons including the Appellant viz., Omkar Rajender Kumar Keer, Kanaiya Hurbada, Rajan Hemraj Bhanushali, Dinesh Bhanushali, Mukhtar Shaikh, Jaideep Ramniklal Shah, Suresh Bhanushali and other unknown persons in connection with seizure of Omega Trolley Bags valued at Rs. 6,34,500/- and cigarettes valued at Rs. 3,36,62,160/-(LMV); totally valued at Rs. 3,42,96,660/- (LMV) imported in the name of M/s. Ganesh Enterprises. So far as the appellant is co....

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.... attempt to clear the contraband goods. According to him, alongwith the copy of invoice, packing list and Bill of Lading the said Mukhtar Shaikh also sent copy of the documents mandated for KYC verification namely IEC, PAN card, Aadhar Card, Signature verification from the concerned bank, ITRs alongwith P&L A/c statement and ST-1 form and after due verification of these documents through site of DGFT, entered the particulars in the job register on 7.5.2015. On the other hand, the learned Authorised Representative for the Revenue reiterated the findings recorded in the impugned order and prayed for dismissal of the Appeal. 6. For failure of fulfilling certain obligations, penalty under Section 112(a) has been imposed on the Appellant. Imp....