TMI Blog2015 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... a), 13(b), 13(d) and 19(8) of the CHALR , 2004. These Regulations inter alia provide that the CHA shall obtain an authorization from his client; transact business in the customs stations personally or through their employee; advise his client to comply with the provisions of the act and Regulation and exercise necessary supervision on conduct of his employee. The Commissioner did not find any violation on the part of the CHA in the above matters. We also notice that under para 30 of the impugned order that the CHA was not aware of the fraudulent attitude of the importers and the operators who engaged themselves in fraudulent import of high end cars/SUVs by mis -declaring the same as new vehicle. He has further recorded that the appellant CH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eable to lower rate of duty. Further, the value and model of these imported vehicles were found to be mis -declared inasmuch as high end vehicles/SUV were imported in the guise of low end vehicles. Investigations conducted against some of the operators ravealed that bills of entry in 62 such cases were filed in Customs House, Kolkata by the CHA M/ s.Baid Organisation (P) Ltd. at the behest of one Shri Suresh Halde , a resident of Thane(Maharashtra). In his statement dated 17.6.2009 Shri Halde stated that he was advised by one Shri Balu Patil , who suggested that they could make more money for customs clearance of the vehicles imported by Charanjit Singh and Rajesh Jethani . He stated that he was informed by Shri Charanjit Singh and Shri Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by commissioner of Customs (Airport Admn .) vide order dated 15.07.2011. After considering the enquiry report submitted by the enquiry officer, various submissions made by the Appellant and facts of the case as per available record, he upheld the charges framed under Regulation 13(a), 13(d), 13(e) and 19(8) of CHALR , 2004. He revoked the license and forfeited the security deposit under regulation 20(1) of CHALR . On Appeal by the appellant CHA against the above order this Tribunal remanded the matter vide order dated 20.3.2012 to adjudicate the case afresh after considering whether the CHA has procured the proper authorization from the impugned importers. In the remand order dated 17.10.2012 the ld.Commissioner has dropped the above cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue submitted that in para 31 of the impugned order dated 17.10.2012, the adjudicating authority has categorically observed that the CHA had filed 62 bills of entry for clearance of high end cars/SUVs for different importers. In all cases they received the import documents from one Shri Suresh Halde , a resident of Thane, (Maharashtra). But the CHA never tried to know under what circumstances the same person has been carrying the import documents for all importers and on none of the occasion they made any attempt to verify the genuineness of any importers and their imports. This shows absolute negligence on the part of the CHA resulting into smuggling of old high end cars. The ld.commissioner found this action of CHA to be in violation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant CHA for violation of Regulation 13(a), 13(b), 13(d) and 19(8) of the CHALR , 2004. These Regulations inter alia provide that the CHA shall obtain an authorization from his client; transact business in the customs stations personally or through their employee; advise his client to comply with the provisions of the act and Regulation and exercise necessary supervision on conduct of his employee. The Commissioner did not find any violation on the part of the CHA in the above matters. We also notice that under para 30 of the impugned order that the CHA was not aware of the fraudulent attitude of the importers and the operators who engaged themselves in fraudulent import of high end cars/SUVs by mis -declaring the same as new vehicle. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
