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 25.05.2017, the exporter through Custom Broker filed 02 Shipping Bills under duty drawback scheme with Custom House, Kandla for export of goods declared as Woven Girls Fancy Frock. The officers carried out market survey and obtained a report based on which market price was ascertained as Rs. 40 to 55 per piece. The report contains no details of source from which this opinion was obtained. Despite this, the declared value was rejected and re-determined as Rs. 8,09,400/- and Rs. 5,58,600/-. It was also ordered to change classification from CTH 6204 1919 to CTH 6204 4390. The goods entered for export were confiscated and option to redeem the same was given to the exporter.
