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2015 (12) TMI 471 - CESTAT NEW DELHI

2015 (12) TMI 471 - CESTAT NEW DELHI - 2015 (326) E.L.T. 728 (Tri. - Del.) - Imposition of penalty under Regulation 20/22 of CHALR, 2004 - Seizure of goods - Misdeclaration - Held that:- facts narrated itself would show that the suspension of license was revoked on both occasions on the finding that the appellant has complied with the KYC norms. Though the authority has stated this, the penalty is seen imposed by a self contradicting ground that however, the documents being fake, there was no du .....

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icial) For the Petitioner: Shri V.S. Negi, Advocate For the Respondent: Shri B.B. Sharma, DR ORDER: Per: Sulekha Beevi C.S. The appellant, who is a CHA is aggrieved by the penalty of ₹ 25,000 imposed under Regulation 20/22 of CHALR, 2004. 2. The appellant who was holding CHA license filed Bill of Entry dated 14.8.2012 for importer M/s Rishab International. After examination the goods were seized for mis-declaration. On investigation the importer was not found working at the given address. .....

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Section 117 of the Customs Act, 1962. The proceedings against Shri Vikas Gupta was dropped vide Order-in-Original dated 20.8.2014 and penalty of ₹ 50,000 imposed on the appellant was dropped by the Commissioner (Appeals) vide order dated 29.1.2015. Meanwhile the appellant filed Five Bills of Entry on behalf of one importer M/s Avhyuvaya Impex, Delhi. Though goods were cleared without any allegation of mis-declaration, later it was found that the documents were fake. On receipt of report da .....

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