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2015 (11) TMI 1088 - CESTAT NEW DELHI

2015 (11) TMI 1088 - CESTAT NEW DELHI - 2016 (335) E.L.T. 553 (Tri. - Del.) - Revocation of CHA licence - forfeiture of whole amount of bank guarantee - illicit export of contraband were done using IECs of various firms which were either not in existence or without the knowledge of IEC holders - Held that:- The case mainly deals with failure of appellant to discharge his obligations as licensed CHA. Such failure contributed to the contrabands being exported out of country. In one specific case 3 .....

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the contributing factors in the illicit exports - Though the appellant did file electronically the shipping bill, thereafter they did not do any further work relating to the export cargo - revocation of CHA licence is too harsh a consequence for the omission of appellant as they were not involved in any act of entering and presenting the cargo and processing the document with the customs. Hence, for the failure to cross check the KYC papers, we find the forfeiture of bank guarantee of ͅ .....

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by M/s.Akshey Gupta, holder of CHA licence, against orders-in-original nos.60/2015 and 61/2015, both dated 23.04.2015. As both deal with similar subject matter they are considered together for disposal. 2. Brief facts common to both the appeals are that M/s.Akshey Gupta are holders of CHA licence issued by the Commissioner of Customs (I&G), New Customs House, New Delhi. Proceedings were initiated against the appellant for violation of various provisions of Customs House Agents Licensing Reg .....

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ns of CHALR, 2004 are as below:- Regulation :13 (e) : A Customs House Agent shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of Cargo or baggage; Regulation :13(o): A Customs House Agent shall verify antecedent, correctness of the Importer Export Code (IEC) Number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents .....

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to contain 30 Kgs. of Ketamine, a prohibited item, declared as chat masala. All these consignment were processed and handled by the appellant for Customs clearances. 5. The licence of appellant was suspended vide order dated 6.9.2013 and later the suspension was confirmed vide order dated 31.10.2013. The suspension was challenged by the appellant before CESTAT. The Tribunal vide order dated 11.03.2015 directed the department to complete the proceedings under Regulation 22 of CHALR, 2004 within 4 .....

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practical duties in terms of CHALR, 2004, as opposed to general business practice cannot held against them. The KYC norms have been followed by them and the details have been taken over by the investigating officers during initial stage of investigation itself. 7. The ld. AR, Shri Amresh Jain submitted that the violations of provisions of CHALR, 2004 have been well brought out in the impugned order, as such, the appeal deserves to be dismissed. 8. We have heard both the sides. The case mainly de .....

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by the appellant before accepting the work of handling the consignment for documentation and clearance through customs. The failure of the appellant, apparently, is one of the contributing factors in the illicit exports. As such, we find no reason to interfere with the findings of the original authority and accordingly dismiss the appeal. Appeal No.C/52258/2015: 9. This appeal is against order No.61/2015 dated 23.04.2013 of Commissioner of Customs (General), New Delhi. The case against the appe .....

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the appellant received the invoice on mail and a person named Shri Sumit, ex-employee of the appellant gave letter of authority. Though the appellant is said to have received KYC documents like driving licence, MTNL telephone bill, Pan card of Shri Sarvesh Kumar, the purported owner of the exporting firm, no cross verification was done by the appellant before filing shipping bill. 10. Proceedings were initiated against the appellant. The licence was suspended on 2.5.13 and later the suspension w .....

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this order. 11. Ld. Counsel for the appellant, Shri Puneet Kumar Rai and Shri Akshey Gupta, Proprietor argued that the appellant followed normal business practice in entertaining new client for customs wok. They have not violated any provisions of CHALR, 2004 by their act. Further, they have pleaded that they have not presented the cargo for customs and never followed up for any export related work of the disputed cargo with contraband. 12. Ld. AR, Shri Amresh Jain stated that the ld. Commissio .....

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