Exporter's invoices led customs broker to file multiple bills avoiding examination - No broker's fault.

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....Customs broker firm handled eight shipping bills involving overvaluation of export goods. Exporter prepared eight separate invoices, directing broker to file accordingly. Department alleged broker failed to file under single shipping bill, artificially splitting consignment to avoid examination. Tribunal found exporter himself prepared eight invoices, no evidence broker purposefully split to avoid examination as all shipping bills filed simultaneously. Penalty u/s 114(i) of Customs Act not sustainable as no specific findings of prohibition on export leading to confiscation u/s 113. Broker unaware of overvaluation, cannot be penalized for aiding and abetting. Impugned order upholding penalty set aside, appeal allowed.....