{"id":235860,"date":"2020-09-16T13:00:04","date_gmt":"2020-09-16T07:30:04","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=235860"},"modified":"2020-09-25T00:46:16","modified_gmt":"2020-09-24T19:16:16","slug":"cestat-%e2%94%82-employee-not-liable-for-the-actions-of-the-senior-while-following-instructions-tribunal-allows-appeal-and-sets-aside-penalty-under-s-112-a-of-customs-act","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/16\/cestat-%e2%94%82-employee-not-liable-for-the-actions-of-the-senior-while-following-instructions-tribunal-allows-appeal-and-sets-aside-penalty-under-s-112-a-of-customs-act\/","title":{"rendered":"CESTAT | Employee not liable for the actions of the senior while following instructions; Tribunal allows appeal and sets aside penalty under S. 112 (a) of Customs Act"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>A Division Bench of Anil Choudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed an appeal filed by the appellant who was an employee, &#8220;H\u201f Cardholder working with Customs House Agent &#8212; Commercial Clearing Agencies Pvt. Limited, at the relevant time. In the impugned order against the importer, it was held that they have mis-declared in the Bill of Entry and prohibited goods were ordered to be confiscated absolutely and other goods allowed to be redeemed on payment of fine, along with demand of custom duty and penalty.<\/p>\n<p style=\"text-align: justify;\">On specific information that Brij Enterprises were indulging into the smuggling of goods by misdeclaration of description, nature and quantity of the goods. The customs officer detained one container which was imported from Singapore. As per the bill of entry filed through CHA &#8211; M\/s Commercial Clearing Agencies Pvt. Limited, the declared goods were 144 air conditioners as per the bill of entry. However, on inspection, it was found to contain 65 air conditioners, 940 cylinders of \u201cRefrigerant 22\u201d gas (prohibited goods) and 315 Sony Play Stations. Counsel for the appellant, Ms Reena Rawat urged that no case of collusion or aiding and abetting is made out against the appellant \u2013 employee of the CHA company. At best, the appellant has been working as an employee and no case is made out against him, for making any personal gain over and above his salary. Further, the non-joining of the investigation by the Director of the CHA company speaks that the CHA company is responsible and not this appellant.<\/p>\n<p style=\"text-align: justify;\">The Tribunal while allowing the appeal set aside the penalty imposed under Section 112 (a) of the Customs Act and stated that no case of aiding and abetting is made out against this appellant. Appellant as an employee of the CHA company was working as per the instructions given to him by his senior. There is no case made out of any abnormal gain by the appellant to indicate any collusion or abetment on his part with the importer of the consignment under dispute Shri Goyal and\/or Shri Brijesh Mishra. [Rajesh Gaba v. Commr. of Customs, <a href=\"http:\/\/www.scconline.com\/DocumentLink\/mO615PO4\"><b>2020 SCC OnLine CESTAT 164<\/b><\/a>, decided on 10-09-2020]<\/p>\n<hr \/>\n<p><span style=\"color: #008000;\"><span class=\"search-everything-highlight-color\">Suchita<\/span>\u00a0Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and C.L. Mahar (Technical Member), allowed <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[30348,43485,12111,30651,33807],"class_list":["post-235860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-collusion","tag-custom-duty","tag-customs-act","tag-employee","tag-smuggling"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CESTAT | Employee not liable for the actions of the senior while following instructions; Tribunal allows appeal and sets aside penalty under S. 112 (a) of Customs Act | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/09\/16\/cestat-\u2502-employee-not-liable-for-the-actions-of-the-senior-while-following-instructions-tribunal-allows-appeal-and-sets-aside-penalty-under-s-112-a-of-customs-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Employee not liable for the actions of the senior while following instructions; Tribunal allows appeal and sets aside penalty under S. 112 (a) of Customs Act\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Anil Choudhary (Judicial Member) and C.L. 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Such a stance would encourage importers smuggling\/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":223910,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/01\/07\/cestat-requirement-of-mens-rea-is-a-sine-qua-non-for-imposing-a-penalty-on-customs-broker-under-ss-112-and-114aa-of-the-customs-act\/","url_meta":{"origin":235860,"position":2},"title":"CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act","author":"Bhumika Indulia","date":"January 7, 2020","format":false,"excerpt":"Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the Commissioner of Customs. He further decided that the impugned penalties stand set aside. The authorities filed allegations against the appellant under Sections 112(d) and 114AA of the Customs\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242432,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","url_meta":{"origin":235860,"position":3},"title":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification","author":"Editor","date":"January 19, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation of order for absolute confiscation of goods covered under Bill of Entry No. 3503904 dated 03-06-2019 valued at Rs.10,27,108\/- under Section 111 (d) of the Customs Act, 1962\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":357175,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/20\/drawback-payable-on-market-value-of-goods-cestat\/","url_meta":{"origin":235860,"position":4},"title":"Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT","author":"Bharti","date":"August 20, 2025","format":false,"excerpt":"\"If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.\"","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Drawback payable on market value of goods","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":256849,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/11\/09\/can-refund-of-the-igst-paid-on-the-imported-goods-be-demanded-when-there-is-no-intention-to-take-release-of-goods\/","url_meta":{"origin":235860,"position":5},"title":"CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers","author":"Editor","date":"November 9, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that the appellants imported Lead Ingots and Refined Lead Ingots for manufacture of pure lead and lead alloys and had entered into contract with M\/s. KYEN Resources Pte. 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