INTERNATIONAL CARGO SERVICES Vs. COMMR. OF CUS. (EXPORT)

JUDGEMENT

(1.) Ashok Jindal, Member (J)

(2.) THE appellant is in appeal against the impugned order imposing penalty under Section 114 of the Customs Act, 1962. The facts of the case are that the appellant is a CHA and filed shipping bills in the name of M/s. Sanjay Sales Corporation for export of various textile items which are highly overvalued. The shipping bills were filed under claim of drawback of Rs. 8,82,464/ -. The allegation against the appellant is as under:

(3.) THE ld. Counsel for the appellant submits that the allegation made in the show cause notice are totally incorrect. In fact, the appellant has filed proper authorization obtained from the exporter under Regulation 13 of the CHALR, 2004 and also found the genuineness of the exporter by verifying the IEC from DGFT. Further, the appellant has also obtained the verification report from the Punjab National Bank whether the exporter was having the different bank account with them. The only fault of appellant is that appellant did not meet personally to the exporter and same is not the requirement for a CHA to deal with the exporter of the goods. Therefore, the allegations against the appellant are not sustainable. Consequently, the impugned order is required to be set aside. He further submits that the appellant acted under good faith and Revenue has not been able to bring out any evidence to show that appellant was aware that the exporter was fraudulent or that there was any undue claim of drawback by exporter.