Home Case Index All Cases Customs Customs + HC Customs - 2019 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (1) TMI 838 - HC - CustomsWaiver of Penalty imposed on CHA - whether the respondent was not required to verify and ascertain the address and details of the importers? - smuggling - over-valuation of goods - Regulation 13 of the Customs House Agent Regulation, 2004 - Held that:- The reference to the verification of “antecedents and correctness of Importer Exporter Code (IEC) Number” and the identity of the concerned exporter/importer, in the opinion of this Court is to be read in the context of the CHA’s duty as a mere agent rather than as a Revenue official who is empowered to investigate and enquire into the veracity of the statement made orally or in a document. If one interprets Regulation 13(o) reasonably in the light of what the CHA is expected to do, in the normal course, the duty cast is merely to satisfy itself as to whether the importer or exporter in fact is reflected in the list of the authorized exporters or importers and possesses the Importer Exporter Code (IEC) Number. There is nothing in the Regulations nor in the Customs Act which can cast such a higher responsibility as are sought to be urged by the Revenue. In the absence of any indication that the CHA concerned was complicit in the facts of a particular case, it cannot ordinarily be held liable. The judgment of the Andhra Pradesh High Court in Commissioner of Customs & Central Excise v. H.B. Cargo Services [2011 (3) TMI 816 - ANDHRA PRADESH HIGH COURT], does not apply to the facts of present case, as in that case, the facts reflected in paras 5 and 9 facially show that the CHA played an active role - this Court is of the opinion that the decision in H.B. Cargo Services does not apply in the present case. Appeal dismissed - decided against appellant.
|