2021 (3) TMI 560

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....114AA of the Customs Act, 1962. 2. Briefly the facts of the case leading to the present appeal are that a passenger Mrs. Shahin Taj Begum returned to India from Dubai on 24/12/2016 and filed unaccompanied baggage declaration under Section 77 of the Customs Act, 1962 on 02/01/2017 through the present appellants for clearance of 128 packages as personal effects/household articles under the Baggage Rules, 2016. The said consignment was examined in the presence of the appellant on 13/10/2017, 16/10/2017 and 17/10/2017 at Central Warehousing Corporation, Panambur, Mangalore. The said consignment consists of 128 packages but on detailed examination by the Customs Officer it was noticed that certain packages contained household effects whereas ce....

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....ently, the Additional Commissioner issued the show-cause notice dated 20/12/2018 alleging that the Customs Broker by their acts of omission and commission had rendered themselves liable for penalties under Section 112(a) and Section 114AA of the Act. After following the due process, the Additional Commissioner vide Order-in-Original dated 28/02/2019 imposed penalties of Rs. 8,87,691/- (Rupees Eight Lakhs Eighty Seven Thousand Six Hundred and Ninety One only) and Rs. 1,00,000/- (Rupees One Lakh only) on the appellant under the provisions of Section 112(a) and Section 114AA of the Act respectively. Aggrieved by the said order, the appellant preferred appeal before the Commissioner and the Commissioner reduced the penalty to Rs. 2,50,000/- (Ru....

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....e the opportunity of hearing and then decide the case but the Additional Commissioner choose to issue the show-cause notice in remand proceedings which is not permitted under law. He further submitted that issuance of a show-cause notice alleging other violation under the Customs Broker Licensing Regulations is not permitted under law and hence the order passed by the Additional Commissioner confirming the penalty under Section 112(a) and 114AA is liable to be set aside. He also submitted that in the present case no proceedings were initiated against the appellant under the provisions of Customs Broker Licensing Regulations, 2013 at the time of passing of the original order dated 05/01/2018 by the Additional Commissioner. In support of his ....

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.... able to bring any evidence on record which shows that the appellant had prior knowledge regarding the violation of the provisions of the Customs Act. Further I find that this Tribunal in its Final Order No. 20523/2019 dated 04/07/2019 reduced the penalties imposed on the passenger after holding that there was no suppression of facts by the passenger. Once the passenger has not suppressed any material fact then how it can be said that the appellant has abetted the passenger in the commission of certain violation of the Customs Act. Further I find that in the case of Triways Transportation Pvt. Ltd. Vs. Commissioner of Customs, New Delhi - 2018 (363) E.L.T. 1027 (Tri.-Del.) wherein it was held that penalty under Section 112(a) of the Act is ....