Imposition of penalty unjustified as no evidence proved involvement of CHA in alleged mis-declaration

Shri Satyender Singh Vs Commissioner of Customs (CESTAT Delhi) CESTAT Delhi held that no evidence to attribute mens-rea on the part of the CHA for gross mis-declaration in description and value of the consignment. Accordingly, imposition of penalty unjustified. Facts- The investigating team found that M/s National Enterprises has two Directors Daljit Singh and Satyender Singh. They hired a CHA namely Ontime Logistics, now known as VKL Cargo (i.e. the appellant) which was owned by two partners namely Umesh Chand Dhyani and Jayant Vikram/ appellant. Satyender Singh/ appellant was the G-Card hold...