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2018 (6) TMI 942 - AT - CustomsForfeiture of Security Deposit - Misdeclaration of description of import goods - parts and accessories of Motor Cycle/Cycle/Carriage for disable person - Held that:- The declaration made in the Bills of Entry was found incorrect inasmuch as instead of parts of complete Motor Cycle in knock-down condition was found. There is no case against CHA can be made out on these facts as CHA can only operate on the basis of documents given to him by the importer. They cannot be expected to be aware of the exact nature of the goods being imported if the documents show otherwise. It cannot be expected that the CHA could have detected any flaw in the invoices when the entire investigation was not based on any defect in the document, but on the physical examination of the goods. Failure of the appellant for verifying the correct address of the importer - Held that:- The verification of importer’s antecedents is part of CHA’s duty. The address of the importer is part of antecedents that need to be verified by CHA - In the instant case, it was found that importer not only has fictitious address but has also the fictitious Mobile Number. This charge against the CHA for failure of diligently verifying the antecedents of the importer is proved. Appeal dismissed - decided against appellant.
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