Penalty on employee of CHA not imposable for wrong availment of drawback by exporter: CESTAT Ahmedabad

Pratik Bhansali Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty on the employee of CHA (Customs House Agent) cannot be imposed on the charge of wrong availment of drawback by the exporter as proven that he has not been benefited by attempt to claim excess drawback by exporter. Facts- Shri Pratik Bhansali, worked as President of M/s. A. V. Joshi & Company, a Container Freight Station at Kandla. In April, 2017, he was approached by Shri Alok and Shri Arvind on behalf of exporter firm M/s. Haresh Fashion for export of woven girl fancy frock of MMF. On 25.05.20...