Home Case Index All Cases Customs Customs + AT Customs - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1021 - AT - CustomsRevocation of CHA License - Forfeiture of the security deposit - consignments through which cigarettes were smuggled were cleared by the CHA - violation of Regulation 12 & 13 - Held that:- Finding of Commissioner that M/s Sea Speed, being a logistics company, should not be aiding in the customs clearance work is unfounded. Even the payment mode by cheque on per container basis cannot and does not lead to the conclusion that the CHA had transferred the license to M/s Sea Speed. Once it is admitted that the CHA got his clients through an intermediary that is M/s M/s.Sea Speed, the violation of regulation 12 is not established beyond doubt. - no bill of entry had been filed by the appellant in respect of the consignment which was found to contain cigarettes. Therefore the violations of Regulation 13 (d), Regulation 13 (e) and Regulation 13 (n) is difficult to sustain. Even if we consider the violation of these regulations in the context of past consignments alleged to have been smuggled, we find that no show cause notice has been issued to the appellant under the Customs Act, in respect of the past consignments. Therefore, the violations are not proved even in respect of the past consignments alleged to have been smuggled by the logistics company/so called dummy IEC holders. Appellant has shown laxity in not verifying the antecedents and functioning of his client at the declared address by using independent information. To this extent there has been a violation of Regulation 13 (o). Once the Commissioner accuses the appellant of abetment in smuggling, the appellant could have been charged under the relevant provisions of the Customs Act. Having not been made a noticee in the show cause notice issued to the logistics company under the Customs Act for the offence of smuggling, we hold that the appellant do not deserve the most stringent punishment, that is permanent revocation of the CHA license. Appellant guilty of violating Regulations 13 (b) and 13 (o) and also guilty of not taking adequate care to check the antecedents of the IEC holder who signed the Authorisation letter. We hold that revocation of the license up to December 2015 would be adequate punishment for these violations of the CHALR. - Decided partly in favour of appellant.
|