2025 (11) TMI 1289

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....aid trucks, it was found that in the upper and back portions of these trucks, sacks of 'Matar Chunni' were loaded, but beneath these, sacks filled with white and green peas were secreted. Altogether 15,000 kgs. of White Peas, 25,000 Kgs. of Green Peas both of third country origin along, with 5000 kgs. of Matar Chunni were recovered by the SSB officers, from both the said trucks. It appeared that the said goods were illegally imported vide the Bill of Entry bearing No.3400544 dated 27.05.2019, mentioning only 25,000 kgs. of Matar Chunni of Nepalese origin. As the goods recovered from the trucks were not found to be in consonance with the covering Bill of Entry or invoice, the SSB officials seized all the aforesaid goods under Section....

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....2(b) for allegedly aiding and abetting the offence. 4.2. On appeal, the Ld. Commissioner (Appeals), vide the impugned Order-in-Appeal No. 208/PAT/CUS/Appeal/2022-23 dated 17.03.2023, has upheld the said penalty imposed on the appellant herein. 4.3. The appellant has filed the instant appeal against the imposition of the penalty of Rs.10,000/- on him under Section 112(b) of the Customs Act, 1962. 5. During the course of hearing, the appellant submitted that the imported goods were examined by the Customs authorities and cleared after issuance of out-of-charge by the Customs authorities. It is pointed out that during the course of verification of the said goods and documents, the Customs authorities had not found any illegality; the ....

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....ta)] iv. Joshy M.J. v. Commissioner of Customs, Noida [2019 (369) E.L.T. 1507 (Tri. - All.)] v. Kunal Travels (Cargo) v. CC (I&G), IGI Airport, New Delhi [2017 (354) E.L.T. 447 (Del.)] 6. The Ld. Authorized Representative representing the Revenue in this appeal submits that there were discrepancies noticed by the SSB officials when the said vehicles were intercepted by them; that the investigation reveals that the appellant has aided and abetted the illegal importation of the goods in question. Accordingly, he justifies the penalty imposed on the appellant vide the impugned order, as the appellant has not played his role as a CHA and not performed his duty diligently. 7. Heard both sides and perused the records of th....

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....laring the goods in the Bill of Entry, the responsibility lies on the importer. Thus, we observe that the CHA cannot be held responsible or penalized for the concealment of goods in the consignment imported by the importer. We also find that the investigation has not brought in any evidence that the CHA has connived with the importer in the alleged illegal importation of some goods concealed along with the legally imported goods. 10. In this regard, we find that a similar issue has been decided by the Tribunal at Allahabad in the case of Joshy M.J. v. Commissioner of Customs, Noida [2019 (369) E.L.T. 1507 (Tri. - All.)], wherein it has been held as under: - "5. Having considered the submission from both the sides and on perusal ....