TMI Blog2015 (12) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant. imposition of penalty ₹ 1 lakh upon the appellant ordered by the Adjudicating authority under Sec 112 of the Customs Act 1962 and the same is upheld Revocation of ID Card - no show cause notice has been issued by the appropriate authority issuing such card, to revoke the card. On verification of the show cause notice dt 16/10/2006, issued interalia, to the appellant we find it so. It is also observed that there is no provision in the Customs Act 1962 to revoke an identity card issued to the appellant. Accordingly we hold Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued. Order passed by the Adjudication authority regarding revoking Ide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from CFL was received by the department which conveyed that certificate produced earlier was fake forged. That another B/E No. 2697 dt 21/07/2006 was filed by the appellant on behalf of M/s. S.B. international without filing any IGM Sample of the imported goods were also drawn by the appellant without the presence of customs officer. Learned Advocate argued that appellant assisted Sh. Apruba Roy, a sirkar of M/s. S.B. International and that at the instance of Mr. Roy he wrote the entries in the Register as per practice followed in the land customs station. That the act of the appellant was bonafide no penalty under sec 112 of the customs Act 1962 is imposable. So for as revocation of appellant's Identity card is concerned Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that he was not authorized by his employee M/s. Lee Muirhead Pvt Ltd to make entries in the registers on behalf of another CHA. Appellant not only produced a forged test report from CFL but also filed a bill of entry No. 2697 dt 21/07/2006 without filing of IGM. These facts and contraventions have been clearly reflected in Para- 25 of the show cause notice dt 16/10/2006 issued to the appellant. Adjudicating authority has further made following categorical findings in his discussion findings. Sri Ashis Kumar Bose filed Bill of Entry No. 2592 dated 10/07/2006 as SirKar on behalf of M/s. /S.B. International for clearance of betel nuts and produced a forged test certificate no. G-14-8/2006-1385 dated 17/7/2006 against Test Memo No. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the LCS. So asked for no penal action be taken against him under Customs Act'62. I find that Sri Swapan Kumar Biswas, Deputy Manager of M/s. Lee and Muirhead Pvt. Ltd. In his statement dated 02/08/2006 have confirmed the handwritings in the Registers are of their employee Sri Ashis Kr. Bose against the said Bills of Entry, who further submitted that Sri Bose was not authorized to make such entries on behalf of another CHA. Sri Snehasish Biswas, Partner of M/s. S.B. International, CHA have also confirmed that Sri Ashis Kr. Bose was working occasionally at the instance of his licensed Sircar Sri Apuraba Roy. Sri Ashis Bose in his personal hearing on 29-05-2007 has taken plea that the Test Memo no. 444 dated 22/07/2006 was written in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2006, issued interalia, to the appellant we find it so. It is also observed that there is no provision in the Customs Act 1962 to revoke an identity card issued to the appellant. Accordingly we hold Adjudicating Authority was not justified in revoking the Identity card of the appellant for which no show cause notice was issued. Order passed by the Adjudication authority regarding revoking Identity card No. 113/CA/LC is set aside accordingly appeal filed by the appellant is required to be allowed to that extent. 6. In view of the above observations appeal filed by the appellant is allowed only to the extend indicated in para - 5 above. ( Operative part of the order was pronounced in the open Court. ) - - TaxTMI - TMITax - Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
