related to certain exports to a third person, cannot itself be considered as an offending cause, liable for penal action under law. The Revenue was required to corroborate this, with clear evidence to suggest that such an exercise was pre-mediated with ill design for export of consignments that were overvalued with intents for availment of higher amount of IGST credit. Without such knowledge being ascribed to on part of the appellant, it would be utterly improper to subject them to penal consequences under law. It indeed, is a fact that any misdeclaration in terms of valuation of goods is done by the exporter, may or may not be with the connivance of the Customs Broker associated with the matter. The appellant nowhere being in picture either by way of being an exporter themselves or the Customs Broker in the impugned shipment cannot be faulted upon, for not being a party to the mis-adventure. There is nothing on record to show that the appellant acted maliciously with intent to cause financial losses to the exchequer. The nexus, if any, between the aforesaid two exporters/their Customs Broker in the matter and the appellant is required to be proven and established by way of concrete proof in order to subject him to penal liabilities. This link in the chain is nowhere in existence.
