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2019 (2) TMI 775 - AT - CustomsPenalty u/s 112(a) and 114AA of the Customs Act - Suspension of CHA License - failure to oerform duties properly - the Department found that the appellant in connivance with the importer has not properly examined the goods as the goods were falling under e-waste or Hazardous waste - Circular No. 4/2008-Cus., dated 12-2-2008 issued by C.B.E. & C. - e-waste or Hazardous waste or not - Held that:- The appellant has carried out the inspection of the goods as per the direction of the Commissioner in the presence of the Customs Officials who have also accepted the report and has countersigned the same. Further, the said goods have also been inspected by the other Chartered Engineer whose report is almost identical and they have also not certified the impugned goods as e-waste. Further, there was no specific direction that he has to examine each and every machine regarding its functionality. The appellant after the inspection has given the report that the remaining life of the machine is more than 5 years and in the past also these kinds of machines were imported and were cleared. There is no material on record which clearly points out the intelligence on the part of the appellant to perform his duty negligently. The report submitted by the appellant was accepted by the Customs Official and it has been countersigned by them - the impugned order regarding suspension is not sustainable in law - appeal allowed - decided in favor of appellant.
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