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M/s Baid Organization Pvt Ltd Versus Commissioner of Customs (Airport And Admn) , Kolkata

2015 (6) TMI 186 - CESTAT 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 documents and during examination no adverse report received. - Commissioner has drop .....

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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 received. - Out of four charges, one has been proved by the respondent but this al .....

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3 - 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.), Kolkata, wherein he has has revoked the CHA license of the appellant under Reg .....

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. 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 tha .....

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noj 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. Consequently license of the CHA was suspended vide establishment order No. 11/2010 .....

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f 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 the security deposit under regulation 20(1) of CHALR . On Appeal by the appell .....

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d 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 with reference to the clearance of the cargo, but the order of the Commission .....

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ch 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 observed that the CHA had filed 62 bills of entry for clearance of high end cars/S .....

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oner 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 the ratio laid down in case of H. B. Cargo Services - 2011 (268) ELT 448 (AP). .....

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2 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 CHA's client. 6.2 We notice from the impugned order that the ld.commission .....

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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 received. 6.3 We find that prior to detection by the officers of DRI no .....

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