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TMI Blog2009 (6) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... importer was M/s. Al Falah Brass, Moradabad. After investigation and adjudication process, in the impugned order, the Commissioner held that Zinc Ingots and Copper Wire Rods were liable for confiscation since they were not utilized for the purpose of export as required under the Notification, benefit of which was availed by them and instead of using the same for export, they had diverted the goods to the local market. In addition to confiscation of the goods penalty was imposed on various parties and Shri Sanjay Dave, the appellant in this case is one of the persons on whom a penalty of Rs. 50,000/- has been imposed under Section 112 of the Customs Act, 1962. 2. Shri J.C. Patel, learned Advocate on behalf of the appellant submits tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are liable for confiscation. The Commissioner's findings regarding the role of Shri Sanjay Dave can be better appreciated by reproducing the same :- "Further, in this regard, it is noticed that as required under regulation 14(d), 14(e) and 14(f) of the Customs House Agents Licensing Regulation, 1984, the CHA is required to disclose the full information relating to clearance of the imported cargo not only to the Department but also to his client. According to these regulations, it is obligatory on the part of the CHA to advise his client to comply with the provisions of Customs Act and in case of non-compliance; he (CHA) will bring the matter to the notice of the Assistant Commissioner or Deputy Commissioner of Customs. Further, it is oblig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA has a vital role to play with the imported goods even after clearance from the Customs in as much as it is his obligation to assist the Department that the concessional benefits (particularly the end use bond related benefits) are correctly availed of by the importer or not. The cargo intended for end use purpose must fulfil the terms and conditions prescribed in this regard. Even if the CHA comes to notice that the cargo has been diverted on route, it is obligatory on his part to impart such knowledge to the Customs House from where it is cleared cut of charge. I find that in this case the CHA has not properly executed his job and instead left on the hands of the transporter and importer to defraud the government by diverting the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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