A M AHAMED & CO REPRESENTED BY ITS GENERAL MANAGER, TUTICORIN Vs. COMMISSIONER OF CUSTOMS, TUTUICORIN

JUDGEMENT

(1.) This writ petition has been filed to issue a Writ of Certiorarified Mandamus, to call for the records pertaining to impugned order dated 01.01.2013 passed in C.No.VIII/13/18/2011 CHAL by the 2nd respondent and forbear the 1st respondent from proceeding against the petitioner under Regulation 21 of CHAL, 2014.

(2.) The petitioner M/s A.M.Ahamed & Co are Custom House Agents. They had filed bills of entry for clearance of injection module machines, surface grinders and milling machines during 2009 on behalf of the importers M/s.I Tech Imports & Exports, Chennai. The Directorate of Revenue Intelligence (DRI) booked the importer on charge of undervaluation of the consignments and arrayed the petitioner as abettor in the case under the Customs Act. The petitioner submits that the declaration in the bill of entry was signed by the Importer. DRI finds that the original invoice with higher value was communicated by the Manager, I Tech Imports & Exports to one Mr.Ganesh, a holder of H Card of the petitioner's firm through E-Mail and therefore, the petitioners are in the know of the fraud committed by the Importer. Mr. Ganesh, in his statement had denied seeing the mail and feign ignorance of the alleged undervaluation. In the aforementioned situations, the petitioner resists vicarious liability in the proceedings before various forum including in the Writ Petition.

(3.) The case was adjudicated upon and a total penalty of Rs.3 lakhs was imposed on the petitioner on the charge of abetment. On appeal before the first appellate authority, the penalty was reduced to Rs. 2,20,000/- vide OIA No 36/2011 dated 28.04.2011. The petitioner has preferred an appeal before the CESTAT along with application for stay and waiver of Pre-deposit which is pending adjudication before CESTAT.