TMI Blog2014 (4) TMI 656X X X X Extracts X X X X X X X X Extracts X X X X ..... as having a certificate of having completed 12th class from the Board of Secondary Sanskrit Education, Lucknow. - the Board was not recognized by University Grants Commission. - Imposition of penalty u/s 158 (2) of the Customs Act, 1962 - Held that:- The The appellant as well as approving AC or DC of Customs have missed to ascertain whether the Board in question was recognized by UGC - Thus, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um educational qualification as prescribed under Regulation 19. In fact, from the investigation done, it was seen that the concerned employee by name Shri Deepak Kumar Sharma was having a certificate of having completed 12th class from the Board of Secondary Sanskrit Education, Lucknow. On enquiries made by the Custom House officers, it was found that the Board was not recognized by University Gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. (2) Appointment of a person referred to in sub-regulation (1) shall be made only after obtaining the approval of the Deputy Commissioner of Customs or Assistant Commissioner of Customs designed by the Commissioner of Customs for this purpose and in the matter of granting approval, he shall take into consideration the antecedents and any other information pertaining to the character of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Opposing the prayer, Ld. AR for Revenue submits that it is the bounden duty of the CHA to ensure that all the clauses of regulations are complied with. He should have verified that the persons employed by him are possessing the requisite qualification as recognized by the UGC. Since appellant has not complied with this requirement, penalty is to be imposed irrespective of the fact whether they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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