COMMISSSIONER OF CUSTOMS Vs. SHIVA KHURANA

JUDGEMENT

(1.) The questions of law framed in this appeal are as follows:

(2.) The brief facts of this case are that the respondent assessee Customs House Agent (hereafter referred to as "CHA") was issued a show cause notice on 15.03.2012, which alleged that the export of goods facilitated by it, was dubious and that the concerned parties, upon investigation and inquiry were found to be non-existent. The CHA has replied to the show cause notice and contested the proceedings arguing that it facilitated the consignments in question at the behest of one of its employees - Mr. Sanjay Panwar, who had in the past too, brought clients. It appears that in the course of investigations, the Revenue authorities found that the concerned exporters, were fictitious and that the consignments in truth were smuggled and also highly over-valued. In these circumstances, the penalty of Rs.50,00,000/- was imposed on the CHA under Section 114 of the Customs Act, 1962.

(3.) The CESTAT by its impugned order allowed the CHA's appeal; while doing so, it relied upon the judgment in Falcon India v. Commissioner of Customs,2015 326 ELT 728 (Del).