CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (FROM MUMBAI)

Appeal

C of 426 & 457 of 09

UNION CLEARING SERVICE ALAM TANNERY PVT LTD - Complainant(s)

Versus

COMMISSIONER OF CUSTOMS (EXPORT), NHAVA SHEVA - Opp.Party(s)

BEFORE: Ramesh Nair, Raju

S Dasgupta, Vinay Ansurkar, Chatru Singh

28 Feb 2018

ORDER

Raju, Member

[1] This appeal has been filed by M/s. Union Clearing Service against imposition of penalty of Rs.1lakh under Section 114 of the Customs Act, 1962.

[2] Ld. Counsel for the appellant argued that the impugned order holds that the appellant had abetted the exporter in the misuse of drawback scheme by failing to ensure proper classification for the consignment under export. It was argued that the classification of goods was not decided by the CHA, but it was decided by the exporter. It was argued that it was not the duty of CHA to ensure the proper classification. It was argued that no reason other than improper classification has been cited in the impugned order. It was also argued that the CHA was not required to go into authentication by the signature made by the exporter in the export documents.

[3] Ld. AR relied on the impugned order he particularly relied on the decision of Hon'ble High Court of Delhi in the case of Satish Gupta Vs. Union of India, 2007 212 ELT 178 . He pointed out that in similar circumstances Hon'ble High Court of Delhi has upheld the imposition of penalty on the Custom House Agent in a case involving mis-declaration of value of goods in a claim of drawback.

[4] We have gone through the rival submissions, we find that the show cause notice does not examine specific role of the CHA. The nature of omission or commission conducted by CHA has not been identified. The impugned order also fails to point out any specific act or omission of the CHA. In absence of any evidence, whatsoever against the CHA and in absence of identification of any specific act or omission on the part of the CHA, the penalty imposed against the CHA cannot be sustained. The appeal is consequently allowed.

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