Saurav Chopra Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that penalty under section 114 of the Customs Act, 1962 cannot be imposed in the absence of any evidence that there was fraudulent export of goods. Accordingly, appeal allowed and penalty set aside.
Facts- Saurabh Chopra has filed this appeal for quashing the order dated 30.08.2019 passed by the Commissioner of Custom (Appeals) upholding the order dated 31.01.2017 passed by the Joint Commissioner imposing a penalty of Rs.5 Lakhs upon the appellant u/s. 114 of the Customs Act, 1962. Notably, Shri Saurav Chopra, who knowingly engaged himself in illegal supply of Red Sanders and making arrangements for fraudulent exports and actively associated himself in an organized manner in smuggling of Red Sanders to Mr. Lin of China, with the help of other syndicate members.
Conclusion- Held that in the appeal filed by Anil Gadodia, the Tribunal has recorded a categorical findings of fact that except for the statement there was no evidence that the goods were kept with an intention to export them. In fact, the Tribunal also recorded a finding that no document had been placed to substantiate that red senders was meant for export. The decision of the Tribunal has attained finality as the appeal filed by the department was dismissed by the Delhi High Court, though on monetary limits. In the present case also the appellant had sought cross-examination which was denied. The appellant may be a freight forwarder, but in the absence of any evidence that the goods were to be exported, penalty could not have been imposed upon the appellant.
