TMI Blog2008 (7) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs Rs. 10.00 lakhs respectively. He states that such heavy amounts of penalties have been very unreasonably imposed on the CHA even though there is no evidence of the involvement of CHA in the post import violations by the concerned importers. He states that the liability of the Customs House Agent ceases after the goods have been cleared out of Customs control and the CHA cannot be held responsible for what happens thereafter. He also states that the grounds cited in the impugned orders for imposing penalties on the CHA are different from the allegations made in the impugned show-cause notices as may be seen from the details given below : Sl. No. Appeal No. Allegations made in the SCN Findings made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer in clearing the said goods from Calcutta Port and onward transporting the said goods. They seem to have acted as Calcutta Agent of the above illegal trade. They arranged transportation of the imported materials through a non-existent transporter namely M/s. Road Star Agency, 1B, Black Burn Lane, Kolkata-700012. (a) They were directly involved in the clearance of the 12 of the 15 consignments of Mulberry Raw Silk in question against impugned licences on submission of bonds and bank guarantees by the importer. (b) Why penalty under Section 112 (a) and (b) of the Customs Act, 1962 shall not be imposed upon them for their involvement in the above mentioned illegal trade. (b) They clearly failed to account ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /O No. Kol/Cus/Port/100/ 2005 dated 4-7-2005 (a) They have knowingly abetted in the duty free import of Mulberry Raw Silk and are liable for penal action under Sec. 112 read with Section 114A of the Customs Act, 1962; (a) They were directly involved in the clearance of the 6 consignments of Mulberry Raw Silk against the impugned licences on submission of bonds and bank guarantees by the importer. (b) They being agent of the subject importer had the liability of Principal and Agent under Section 147 of the Customs Act, (b) They clearly faled to account for the post import violation on the part of the importer leading to a duty liability of Rs. 49,48,809/- 1962 and hence are liabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the impugned orders. However, to a query from the Bench, after verification with the Customs House, he states that no action has been taken against the appellant CHA under the CHA Regulation and that the CHA licence has neither been suspended nor been cancelled nor any action has been initiated in this regard. He further states that the CHA licence is presently valid as reported by the Customs House. 3. After going through the case records and the submissions made from both sides, we find that the reasons indicated in the impugned order for penalizing the appellant CHA are different from the allegations made in the respective show cause notices. For example, in some of the impugned orders, it has been recorded that the appellant CHA is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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