Custom
TRT-2025-
Cestat Mumbai
Date:-27-02-23
In:-
Issue Favourable to Tax Payer ?:-
Order Date: 27 February 2023
Parties: M/s Rishad Shipping and Clearing Agency Pvt. Ltd. vs. Commissioner of Customs (Export)
Facts –
- The Appellant, M/s Rishad Shipping and Clearing Agency Pvt. Ltd. had filed two shipping bills on behalf of M/s Shaina Enterprises. An investigation was carried out and it was revealed that the said shipping bills were under the claim of drawback and it was allowed to the exporter.
- It was revealed that foreign inward remittance was not received against the export of goods exported through the above-said two shipping bills. Therefore, the drawback paid was recovered to the tune of Rs.1,44,075/-.
- An SCN was issued to the exporter, the appellant another Custom House Agent. The appellant was imposed with a penalty of Rs.2 lakhs under Section 114(i) and another penalty of Rs.1.0 lakh under Section 117 of the Customs Act.
Issue –
- Whether the appellant is liable to pay the penalty?
Orders –
- The Court found that there is no finding recorded by the original authority as to why the original authority had imposed a penalty under Section 114(i). The original authority without giving any reason has imposed the said penalty.
- The Court stated that the said part of the Order-in-Original is not sustainable. Therefore the penalty of Rs.2.0 lakhs imposed on the appellant under Section 114(i) of the Customs Act is set aside.
- In the above terms, the appeal is partially allowed.
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