Case Law Details
Chandan Chatterjee Vs Commissioner of Customs (Port) (CESTAT Kolkata)
Introduction: Chandan Chatterjee, a partner at M/s. Shuvam Enterprises, challenges a penalty imposed by the Commissioner of Customs (Port) for an attempted export of 19650 kg Red Sanders. The case revolves around violations of the Foreign Trade Policy 2009-2014.
Detailed Analysis: The Tribunal acknowledges Chatterjee’s prior issues under the Custom Brokers Licensing Regulations, which were resolved. The penalty in question pertains to Section 124 of the Customs Act and Section 114(i), imposing a penalty not exceeding three times the value of the goods.
The Tribunal notes Chatterjee’s lack of knowledge regarding the prohibited goods in the containers. While finding him at fault for not fulfilling obligations, the Tribunal emphasizes the need for a proportionate penalty. The penalty is set up to March 31, 2016, considering no irregularities post-detection.
The Tribunal examines the charges against Chatterjee, emphasizing his role in facilitating the attempted smuggling. It notes his failure to verify details, misleading investigations, and continuous contact with the client post-interception. However, it questions the lack of explicit evidence indicating conspiracy or abetment.
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