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The Commissioner of Customs (General) Versus Natraj Shipping Agency

2015 (12) TMI 321 - BOMBAY HIGH COURT

Violation of Regulation 13(a) of the Customs House Agents Licensing Regulations, 2004 - Held that:- Commissioner refers to the entire materials, including the statements under section 108 of the Customs Act, 1962. These statements were relied upon. However, as held by the Tribunal, the core issue has been missed by the Commissioner. In para 19 of his order, the Commissioner refers to the admission in cross-examination by one Alpesh Bhanushali. He admits that the original authorisation letter fro .....

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n 13(a) of the said Regulations.

Tribunal holds that the absence of any finding by the Commissioner on such a vital aspect vitiates his order. Once there was a proper authorisation for clearance of the impugned consignment, then, Regulation 13(a) is not violated. This is a finding of fact based on factual material produced. It cannot be termed as perverse or vitiated by any error of law apparent on the face of the record. Once the principal violation of other regulations cannot be sus .....

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we take up the Appeal itself for admission. 2) The Appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench dated 20th June, 2014. Mr. Jetly appearing in support of this Appeal would submit that the Tribunal seriously erred in overruling the order-in-original dated 18th April, 2013. That order could not have been set aside and by a one paragraph reasons. Apart from the inadequacy and insufficiency of the reasons, the Tribunal m .....

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is valid and legal. The importer himself was a person involved in flagrant violation of the law. The Customs House Agent should not have assisted him in this manner. In that regard, our attention is invited to the order-in-original and particularly paragraphs appearing at page 126 of the paper book, namely, paragraphs 20, 21, 22 and 23. 3) On the other hand, Mr. Desai, learned Senior Counsel appearing for the Respondent Agent would submit that the Tribunal's order may be short, but it is co .....

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o be forged or fabricated or not genuine. Thus, these documents are not termed as bogus or fake. In these circumstances, the Appeal does not raise any substantial question of law and deserves to be dismissed. 4) We have, with the assistance of both Counsel, perused the short order of the Tribunal reversing that of the Commissioner. The principal charge was of violation of Regulation 13(a). That states that the Customs House Agent shall obtain an authorisation from each of companies, firms or ind .....

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