Penalty Quashed for Lack of Knowledge in Misuse of Signed Export Documents

Advertisement M.K. Raja Mohammed Vs Commissioner of Customs (CESTAT Chennai) Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench allowed the appeal filed by the appellant, a manager of a Customs House Agent (CHA) firm, and set aside penalties imposed under Sections 114(iii) and 114AA of the Customs Act, 1962. The penalties arose from the appellant issuing signed blank Annexure-A forms of his CHA firm to an individual, who misused them to file shipping bills for exporters whose goods were later found liable for confiscation due to mis-declaration of quantity and value and claim...