HIM Logistics Private Limited Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that imposition of penalty under section 112(a) of the Customs Act, 1962 not justified since revenue failed to establish direct involved of Customs Broker in mis-declaration of imported goods. Accordingly, appeal allowed and penalty deleted.
Facts- The appellant is, inter-alia engaged in the business of the clearance of the import and export consignments. Notably, the appellant filed the Bill of Entry dated 27.09.2014 on behalf of the importer viz., M/s. Jagdamba Enterprises declaring the items as per the import documents i.e., kids cotton belt, photo frame, candle stand glass, scrubber, scales. However, on examination of the goods, some undeclared goods as well some the declared goods in varying quantities were found. Consequently, the container was detained on 01.10.2014 and vide seizure memo dated 23.01.2015, the goods were seized.
On completion of the investigations, the appellant was made co-noticee to the show cause notice dated 28.03.2015 for imposition of penalty u/s. 112(a) and 114AA of the Customs Act, 1962. The present Appeal has been filed against the Order-in-Original dated 30.03.2018 whereby the Commissioner imposed a penalty of Rs. 5,71,532/- u/s. 112 (a) and under Rs. 20,04,659/- u/s. 114 AA of the Customs Act, 1962.
