TMI Blog2014 (12) TMI 647X X X X Extracts X X X X X X X X Extracts X X X X ..... se was to expire on 21st November, 1999, yet the Bills of Entry were filed in December, 1999 claiming the benefit of duty exemption under advance licensing scheme. Thus, when no valid license existed in the name of the importers, the benefit could not have been derived and which has been derived with the assistance of the Customs House Agent. Thus the role of the Customs House Agent in this case has been dealt with extensively by both the adjudicating authority and the Tribunal. They have rendered concurrent finding of fact that the Customs House Agent in this case cannot be said to be innocent. If the importers had misused the facility by obtaining a duplicate license by misrepresentation and fraud, so also, manipulation of documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e license was issued in the name of M/s. Amrut Laxmi Machine Works and later on transferred by the Directorate General of Foreign Trade in the name of the importers. 6. The Bills of Entry were duly processed by the Customs authorities and customs formalities were completed. The goods were duly handed over to the representative of the importers. 7. Later on some information was received by the Department of Revenue Intelligence (for short D.R.I.), Mumbai Zonal Unit that duplicate license was obtained on misstatement and fraud. The D.R.I. launched investigation and thereupon effected seizure. 8. The statements of various persons were recorded including the Director of the appellant Shri S.A.K. Colombowalla. The investigation conclude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed a substantial question of law and should be admitted. 11. Based on the above stand, we have heard the learned counsel for the appellant and Mr. A.S. Rao, learned counsel appearing on behalf of the respondent. With their assistance, we have perused the impugned orders. We have also perused the memo of appeal and the relevant annexures. 12. We are of the opinion that the appeal does not raise any substantial question of law. The Tribunal as also the Adjudicating Authority concluded that it is the appellant who had filed the Bills of Entry in respect of the importers. The importers were transferees of the license. The Customs House Agent has to advise the client and particularly assist in complying with the provisions of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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