2008 (10) TMI 216

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....espectively under Sections 114 and 117 of the Act. In order in original No. 05/2006 dated 31-8-2006, corresponding penallies imposed were Rs. 25,000/- and Rs. 5,000/-. The Commissioner had found that attempts were made by unscrupulous persons to export inferior quality T-shirts declaring highly inflated value in the Shipping Bills in order to obtain inadmissible  drawback. Under the Shipping Bill No. 29588 the declared value of the export goods was Rs. 8,97,156/- whereas the value ascertained was Rs.1,20,000/-.  Under the Shipping Bills Nos. 29589 to 29596 (eight drawback shipping bills) corresponding declared value and the ascertained value were Rs. 58,61,864/- and Rs. 5,33,146/-. These Shipping Bills were all dated 29-9-2004. It....

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....ipping Services Pvt. Ltd. v. CC [2003 (154) E.L.T. 756 (Tri.)] It was held that in the absence of positive finding to show any mala fide intention on the part of the CHA or that he was an accomplice, no penalty could be imposed under Section 117 of the Customs Act. (c) A.N. Bhat v. CC [1991 (55) E.L.T. 580 (Tri.)] In a case of misdeclaration of export goods where the exporter had not implicated the CHA although he acted with negligence, it was held that imposition of penalty under Section 114 of the Customs Act was not justified. 2.1 It is submitted that none of the persons found to be actively involved in the attempt at fraudulent export and claim for undue drawback had implicated the CHA in their efforts. Nowhere in the order ....

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....n the one declared in the respective Shipping Bills. He had paid a commission of Rs. 40,000/- to one Shri Balasundaram who was found to be an accomplice in the export effort. Statements recorded from S/Shri Dhanasingh, Balasundaram and Jothimani showed that they were actively involved in the fraud. S/Shri Dhanasingh and Balasundaram could not be located later and were treated as absconders. It was found that the quantity, value and description of the export goods covered by the Shipping Bills had been misdeclared. Had the CHA been diligent enough and insisted on verifying the antecedents before he acted on the request to process the Shipping Bills, the transactions could not have been carried out to the extent they were completed before the....