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 1091 - AT - CustomsLevy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Held that:- So for imposition of penalty upon the appellant is concerned , it is observed from the case records that he was not authorized by his employee M/s. Lee & Muirhead Pvt Ltd to make entries in the registers on behalf of another CHA. Appellant not only produced a forged test report from CFL but also filed a bill of entry No. 2697 dt 21/07/2006 without filing of IGM. These facts and contraventions have been clearly reflected in Para- 25 of the show cause notice dt 16/10/2006 issued to the appellant. imposition of penalty ₹ 1 lakh upon the appellant ordered by the Adjudicating authority under Sec 112 of the Customs Act 1962 and the same is upheld Revocation of ID Card - no show cause notice has been issued by the appropriate authority issuing such card, to revoke the card. On verification of the show cause notice dt 16/10/2006, issued interalia, to the appellant we find it so. It is also observed that there is no provision in the Customs Act 1962 to revoke an identity card issued to the appellant. Accordingly we hold Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued. Order passed by the Adjudication authority regarding revoking Identity card No. 113/CA/LC is set aside - Decided partly in favour of appellant.
|