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2015 (12) TMI 1387 - AT - CustomsRevocation of CHA License - Misdeclaration of goods - goods were grossly mis-declared in respect of quantity, quality, value and weight etc. and the intention was obviously to defraud the Government by availing of inadmissible drawback amount - Held that:- Apart from goods being mis-declared in description and value, even the weight was much less than the weight declared. In respect of one Shipping Bill, the actual weight was only about 3800 kgs. while the declare weight was more than 10000 kgs. CHAs are required to follow the provisions of CHALR, 2004, in terms of which (Regulation No. 13) the Custom House Agent is inter alia required to obtain authorisation from each of the companies/firms by whom he was being employed, ensure that all documents, such as bills of entry and shipping bills delivered in the Customs Station by him show the name of the importer or exporter, as the case may be, and also ensure that he discharges his duties as Customs House Agent with utmost speed and efficiency and without avoidable delay. In the present case, it is evident that the appellant had not obtained any authorisation from M/s H.M. Impex, a firm which was non-existent at the address given in the IE Code and whose proprietor (as mentioned in the IE Code) never contacted the appellant. The appellant filed documents in the name of a nonexistent firm without any verification whatsoever. The documents filed by CHA are treated with a certain degree of trust by the Customs and such trust was completely violated in the present case. The documents filed by CHA are treated with a certain degree of trust by the Customs and such trust was completely violated in the present case. Nothing can possibly be a graver mis-conduct on the part of a CHA than to file Shipping Bills of such high value in the name of a non-existent firm without making even preliminary enquiries about the genuineness of firm/company in the name of which the documents were filed. Such dereliction of duty on the part of a CHA, can potentially have even graver financial/security consequences. Thus the appellant totally failed to discharge its duties as CHA with utmost speed and efficiency and thereby grossly violated Rule 13 of CHALR, 2004. Such serious violation on the part of the CHA can hardly deserve any condonation or leniency. CESTAT judgement in the case of Pranil Shipping cited by the appellant is hardly applicable to the present case because in that case the importer was not non-existent. - Impugned order is upheld - Decided against Appellant.
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