MULRAJ D. GALA Vs. COMMR. OF CUS. (EXPORT)

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. 627 (Adjudication Export)/2012/Misc/(JNCH)/Exp -71, dated 6 -11 -2012 passed by Commissioner of Customs (Appeal), Nhava Sheva wherein the order -in -original No. 196/2011 -12, dated 29 -2 -2012 passed by the Joint Commissioner of Customs (Export), JNCH, Nhava Sheva was upheld. The facts of the case is that M/s. Elit had imported Polyester knitted fabrics under DEEC scheme from Nhava Sheva Port. For issuance of the DEEC certificate from DGFT, the appellant issued a Chartered Accountant certificate. Those certificates were taken as evidence of the financial turnover for the purpose of issue of licence. M/s. Elit has contravened the licensing provisions by which huge amount of Customs duty was evaded. On the issuance of the false Chartered Accountant certificate by the appellant, the adjudicating authority has imposed a penalty of Rs. 2.00 lakhs under Section 112(a) of Customs Act, 1962. On appeal by the appellant before the Commissioner (Appeals) such penalty was maintained by the learned Commissioner (Appeals). Therefore, the appellant is before me.

(2.) SHRI A.K. Prabhakar, learned Counsel for the appellant submits that the appellant Chartered Accountant has issued the certificate in regard to the turnover of the company for the year 1998 -1999, 1999 -2000 and 2000 -2001 on the basis of his professional capacity, on the basis of documents of M/s. Elit produced by Shri Giresh Matalia. Therefore, the certificate was issued in good faith and professional capacity. Therefore, he should not have been implicated in the case of contravention of provisions of Customs Act by which the Customs duty evasion has taken place. He also submits that though the appellant has issued the certificate but he is not the party to fraud committed by M/s. Elit.