TaxTMI 
TaxTMI 
2024 (7) TMI 870
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....LEKHA BEEVI C. S. The issue involved in all these appeals being same and connected, they were heard together and are disposed of by this common order. 2. Brief facts are that M/s. Trust Worth Exports and M/s. Team Wear Fashions of Tirupur attempted to export readymade garments of very cheap quality, by highly inflating the value of the consignment in order to obtain undue drawback. The investigations revealed that M/s. Accurate Clearing & Shipping Agency (CHA), its proprietor, employee who are the appellants herein who filed the shipping bills did not verify the antecedents of the exporters. After due process of law, the Original Authority imposed penalty of Rs.50,000 under Section 117 of the Customs Act, 1962 on the appellants herein. A....
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....nt of Trust Worth Exports was worked out to be Rs.20,05,200/- as against the declared value of Rs. 33,82,598/-. It is submitted that the valuation done by such person who is only a proprietor of a garment manufacturing unit cannot be the basis for concluding that there has been over invoicing of the goods. 3.2 On the basis of such report, the earlier 5 export consignments of the exporter was scrutinised and it was held that they have availed ineligible draw back by over invoicing the goods. On such facts, Show Cause Notice has been issued to the appellant along with the exporter and other co-noticees. 3.3 Para 27 of the order passed by the Original Authority was referred by the Ld. Counsel to submit that the reason for imposing penalty is....
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....y facilitated the fraudulent export and availment of undue draw back. Being a CHA, the appellant has filed shipping bill on behalf of the exporters. Needless to say, that the details of value of the goods are entered in the shipping bill as per the instructions given by the exporter. It is not brought out from evidence that the CHA had in any manner assisted the exporter in over invoicing the goods so as to facilitate the availment of ineligible draw back. 9. Further, the Department has concluded that there is an over valuation of goods on the basis of report given by Shri V. Murugan. The said person is only a proprietor of garment manufacturing unit. He is not an approved expert for giving a certificate as to the nature of the goods which....