Home Case Index All Cases Customs Customs + AT Customs - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 553 - AT - CustomsQuestion of penalty imposed on a CHA against whom here is a contemplation of proceedings under CHALR. - Appeal is filed against the penalty imposed u/s 112A of Customs Act, 1962. It has been found that the CHA did not wait for the assessment and out of charge but advised the shipping agent to sail. Held that – The question arises here whether CHA can be punished for sending the communication before assessment of bill of entry. After considering the mail sent by CHA tribunal finds that it can not be said that CHA rendered the vessel liable to confiscation since CHA never informed the shipping agent that clearance formalities were completed and as we have observed earlier, according to Assistant Commissioner’s report vessel had left much before receipt of e-mail from CHA. If CHA can not be said to have rendered the vessel liable to confiscation, he is not liable to penalty under Section 112 of Customs Act, 1962. - The penalty imposed on the appellant cannot be justified and therefore the impugned order is set aside and appeal is allowed.
|