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2015 (6) TMI 186 - CESTAT KOLKATA

2015 (6) TMI 186 - CESTAT KOLKATA - 2015 (324) E.L.T. 172 (Tri. - Kolkata) - Revocation of CHA License - forfeiture of the full amount of security deposit furnished by the CHA - Violation of Regulation 13(e) - Held that:- 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 CHA filed bills of entry as per import documen .....

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t 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 CHA filed bills of entry as per import documents and during examination no adverse report recei .....

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is sustained - Decided partly in favour of apeellant. - Appeal No. C /70017/13 - Final Order No.A/75198/KOL/2015 - Dated:- 8-4-2015 - Dr. D M Misra, Member (J) And Dr. I P Lal, Member (T),JJ. For the Petitioner : Shri R K Chowdhury And Shri B N Pal, Advs. For the Respondent : Shri S P Pal, AR ORDER Per Dr. I P Lal 1. This Appeal is filed by the Appellant against the Order-in-Original No.KOL /CUS/AIRPORT/ ADMN /23/2012 dated 17.10.2012 passed by the Commissioner of Customs(Airport & Admn.), K .....

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smuch 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 o .....

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s through Kolkata port and offered ₹ 7 ,000 /- per job to which Shri Monoj Baid agreed. He admitted that these vehicles were imported on behalf of Shri Charanjit Singh. Shri Monoj Baid in his statement dated 23.7.2009 admitted that he allowed his license to be used by Shri Suresh Halde for the monetary consideration. It appeared that in the present case M/ s.Baid Organisation (P) Ltd., the CHA had violated the provisions of Regulation 12, 13(a), 13(b), 13(d) and 13(e) of CHALR 2004. Conseq .....

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revocation of licence and forfeiture of his security deposit for violation of the above-stated regulations which was adjudicated 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 t .....

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ce and forfeited the security deposit. Being aggrieved present appeal is filed before this forum. The Revenue has not filed any appeal against the dropping of charges by the ld.Commissioner . 3. Ld.Advocate for the appellant assailed the order on the ground that although the adjudicating authority has upheld the charges of violation of Regulation 13(e), but no reasons are mentioned in the said order. He submits that Regulation 13(e) requires that the CHA shall impart to a client any information .....

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Tribunal held that continued operation of the commissioner's order in such a case was not justified. He submits that in the present case, the CHA's licence was revoked on 15.7.2011 and since the then CHA is out of a job which is adversely affecting his livelihood. Under the circumstances the CHA has been sufficiently punished. 4. As per contra the ld.A.R . for the Revenue submitted that in para 31 of the impugned order dated 17.10.2012, the adjudicating authority has categorically obser .....

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art of the CHA resulting into smuggling of old high end cars. The ld.commissioner found this action of CHA to be in violation of provisions of regulation 13(e) of the CHALR , 2004. He submitted that the commissioner of customs is best placed to understand the importance of CHA in a customs area and therefore the CESTAT should not be swayed by considerations of mis -placed sympathy. In support he relied on the case law of Dhakhane & Co. Vs. CC( General), Mumbai 2014-TIOL-2274-CESTAT-MUM and t .....

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learance of cargo or baggage;" It is a case of Revenue that in all the 62 cases of imports the documents were given to the CHA by one Shri Halde , but the CHA failed to ascertain the genuineness of the importer in all these cases. This was considered to be a gross negligence and in violation of the provisions of Regulation 13(e) of CHALR . On the other hand according to Appellant, the adjudicating authority has not mentioned in his order any such information required to be imparted to the C .....

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n 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 CHA filed bills of entry as per import documents and during examination no adverse r .....

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