Home Case Index All Cases Customs Customs + AT Customs - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 256 - AT - CustomsPrinciples of Natural Justice - appellant did not appear for the hearing nor was he represented by any counsel - Held that:- It is seen that this appellant was not represented even during the early hearings on 5.6.2018, 10.4.2018 and 07.03.2018. The only obvious inference that can be drawn is that the said appellant is not interested in pursuing the appeal - appeal was dismissed for non-prosecution. Penalty u/s 114 (i) of the Customs Act on CHA - Held that:- The matter has been more amply covered in their favour in the case of CC (Exports) Chennai Vs I. Sahaya Edin Prabhu [2015 (1) TMI 1032 - MADRAS HIGH COURT] wherein the Hon’ble High Court of Madras has held that for the failure of the CHA to discharge his functions, penalties are provided in the CHALR, and imposition of penalty under Section 114 (i) of the Customs Act is unwarranted. The adjudicating authority while dropping proposed penalty under Section 114AA has categorically found that no mens rea can be alleged against these appellants - the alleged infraction should at the most result, if at all, be initiation of proceedings under CHALR 2004 and surely not under the Customs Act, 1962. Appeal allowed in part.
|