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2018 (8) TMI 1534 - AT - CustomsRevocation of CHA License - imposition of penalty - High Seas Sale - it was alleged that the HSS was invalid, the CB filed B/E in the name of wrong person i.e. HSS buyer instead of actual importer - it was also alleged that Customs Duty was paid wrongly by HSS buyer through debit in SFIS scrip instead of payment by actual importer/ HSS seller in cash Held that:- It is found from the submissions of the appellant before the Customs Authority that they have accepted their fault and wrongdoing. Once that is so, “what is admitted need not to be probed” as held in the case of Commissioner of Central Excise Vs. System Component Pvt. Ltd. [2004 (2) TMI 65 - SUPREME COURT OF INDIA]. The appellant also failed to inform the concerned Customs Officer Incharge of assessment of the goods about the fact of non-availability of SIFS scrip in this case. It was the duty of the CHA to guide and advise for the payment of Customs duty to the importer that the impugned SFIS scrip is not applicable in their case of the import made by the importer. Also, the High Sea Sale was itself in a doubt because the same has been affected prior to the loading of consignment in the aircraft which is conceptually wrong for affecting such High Sea Sale. Appeal dismissed - decided against appellant.
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