Home Case Index All Cases Customs Customs + AT Customs - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 2 - AT - CustomsSuspension of CHA license - Denial of duty free benefit - Misdeclaration - absence of the ITC (HS) Code number relating to Cocoa powder in the amendment sheets issued by DGFT against the original DFIA Licences - Held that:- It is quite obvious from the remarks of the Assessing Officer (AC)that the assessment was done in full consciousness of the facts of the case. We fail to see how the extended period can be invoked even under the Customs Act for demanding duty. We also fail to understand how suppression of facts or mala fide intention can be alleged on the part of the importer and, more importantly, the CHA, when all the facts were clearly before the Customs authorities. The case under the Customs Act is not before us. The case before us relates to suspension of CHA License in connection with the same imports. We find the allegations against the CHA are not supported by facts. We do not find mis-representation by the CHA of any facts. The CHA s role is to present all the documents before the assessing authority which they did. And the assessing authority passed the assessment order in complete knowledge of the facts as well as with knowledge of the CESTAT order in the case of M/s. Kushalchand & Co. (2010 (10) TMI 239 - CESTAT, BANGALORE). The endorsements were made by the assessing officer on the face of the Bill of Entry on the basis of CESTAT judgement which has become final. It (CESTAT) judgement was not challenged and therefore became binding on all lower authorities including Customs officers and the Customs Brokers. Judicial discipline requires the department to follow rulings rendered by higher judicial fourms. Therefore no action is warranted against the CHA. - Impugned order is set aside - Decided in favour of appellant.
|