SUSHIL MALIK Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) S .S. Kang, Vice -President 1. Heard both sides.

(2.) THE appellant filed this appeal against the adjudication order whereby the penalty of Rs. 1,50,000/ - imposed on the appellant under Section 114 of the Customs Act.

(3.) THE appellant is a CHA (Custom House Agent). The brief facts of the case are that on 7 -6 -2002 one shipping bill was filed for export of the goods declared the same as ready -made garments declaring the value of Rs. 1/19,83,429/ -. On examination, goods were found to be of inferior quality and market enquiry, it was found that the goods were only of Rs. 8,00,320/ -. The adjudicating authority imposed the penalty on the present appellant who is the CHA on the ground that he is part of conspiracy consisted of Shri Rajan Arora, proprietor of M/s. P.K.M. Enterprises, Shri Dinesh Bhalla and Shri Suresh Goel who tried to export the goods which were overvalued to get a higher amount of drawback."