2004 (8) TMI 190

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....er (T)]. - Heard both sides. Shri H.R. Shetty, learned advocate for the appellants, argues at length that the appellant is only a Chartered Accountant and has in no way dealt with the import of the impugned goods and hence he is not liable for penal action under the Customs Act. He also states that in a similar case decided by the Commissioner of Customs, Calcutta, vide Order No. 16/98, dated 17-1....

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....t without verifying any records. The appellant has also confessed that he used to charge Rs. 1,000/- for each such certificate issued for the purpose of application to be made with the Office of Joint DGFT for obtaining the advance licences. 3. After hearing both sides and perusal of the case records including the cited case law, we find that the appellant is a qualified Chartered Accountant an....

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.... false certification. We are not convinced with the arguments advanced by the learned advocate to the effect that the appellant is not liable for penal action. A professional Chartered Accountant is required to exercise due diligence in issuing certificates. In the instant case, the appellant has deliberately issued false certificates that too different certificates for income-tax and DGFT/Customs....