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Shri Ashis Kumar Bose Versus Commissioner of Customs (Prev) Kol-1

Levy of Penalty u/s 112 for wrong filing of Bill of entry on the employee of CHA - Revocation of ID Card - Held that:- So for imposition of penalty upon the appellant is concerned , it is observed from the case records 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 .....

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llant 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 - Decided partly in favour of appellant. - Appeal No. Cus. Ap. 04/2008 - Final Order No. A/75558/KOL/2 .....

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CA/LIC of the appellant by a Common order No-A-317-318/KOL/2010 dt 01/04/2010 appeal filed by the appellant was rejected by this bench. Appellant took this order to the Hon'ble Kolkata High court and by order dt 11/05/2015 in GA No. 3282 of 2010 / CUSTA 10 of 2010 High court remanded the matter to this bench and also ordered to the Customs authority to provide a compensation of ₹ 5 lakhs to the appellant. 2. Sh. Arijit Chakraborty (Advocate) appearing on behalf of the appellant in rema .....

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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 custom .....

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t was an employee of M/s. Lee & Muirhead Pvt Ltd and Sh. Swapan Kumar Biswas, Deputy manager of M/s. Lee Muirhead, in his statement dt 02.08.2006 confirmed the handwriting of the appellant in the Registers. That Sh. Biswas further stated that he has not authorized the appellant to make enteries on behalf of another CHA. Learned AR thus strongly defended the order passed by the adjudicating authority and argued that appellant has violated the provisions of sec 132 & 146 of the customs Act .....

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.1 So for imposition of penalty upon the appellant is concerned , it is observed from the case records 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 appe .....

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cleared on 18-07-under signature of Sri J. Chakaraborty, Director of CFL, which made clear that the test certificate produced for assessment of bill of entry was fake and forged with signature of Director, Dr. Satya Prakash. The another bill of entry no 2697 dated 21-07-2006 was also tendered by Sri Ashis Kumar Bose unauthorisedly on behalf of the CHA, M/s. S.B. international for importation of 30 MTS betel nuts from Bangladesh without filing any IGM and sample was drawn without presence of Cust .....

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nt dated 18/09/2006. Sri Ashis Bose later denied allegations against him in his reply dated 21/11/2006 to the S.C.N. and confirmed that he is an employee of M/s. Lee and Muirhead private Limited but assisted Sri Apurba Roy, a Sircar of M/s. S.B. International and at Mr. Roy's instance he wrote the entries in the Register as per the practice followed 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 .....

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ersonal hearing on 29-05-2007 has taken plea that the Test Memo no. 444 dated 22/07/2006 was written in the hand of Sri Apurba Roy of M/s. S.B. International and not by him. I do not final any force in the contentions of Sri Ashis Bose made in his submissions that he worked for Sri Apuaba Roy on humanitarian ground. It is his willful act in violation of Section 30, 132 & 146 of the Customs Act'62. Thus, I am of the opinion that Sri Ashis Bose had submitted Bill of Entry no. 2592 dated 10 .....

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