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2017 (1) TMI 1562 - AT - CustomsCHA - demand of customs duty - penalty - evasion of customs duty on goods imported by various importers - Held that: - the demands of custom duty from appellant herein is only on the ground that appellant had not ensured that of the documents submitted by them on behalf of importers was in accordance with the existing provisons or otherwise, handled documents without verifying the antecedents of the importers - there are no provisions in Customs Act, 1962, that demand of customs duty needs to be discharged by any other person than importers. It is on record that the appellant herein is not a importer but is a clearing house agent. The issue, as to, can a duty liability be fastned on the CHA is well settle by the division bench of the Tribunal in the case of Devanshi Bhanji Khona [2008 (12) TMI 467 - CESTAT, BANGALORE], where it was held that the duties of the Custom House Agent i.e. current appellant before us, ended the moment the goods were cleared from the customs area. Subsequent detention of the undervaluation, etc. and could have proceeded against by the revenue only against the importer, which they did so, but not on the current appellant. As the demand of duty as also confiscation does not survive test of law against CHA, the question of imposition of penalty under Section 112 of the Custom Act, 1962 does not arise and is accordingly set aside. Appeal allowed - decided in favor of appellant.
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