New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 471 - CESTAT NEW DELHI

2016 (1) TMI 471 - CESTAT NEW DELHI - TMI - Revocation of CHA licence - sub-letting - Action claimed to be unduly harsh and disproportionate to the role of the appellant in the alleged fraud that led to proceedings against them - Held that:- two errant employees were allowed to use the umbrella of the licence issued to the appellant viz. to make up for the lack of experience of the appellant in the brokering business and the consequent primacy accorded to them in the operation of the licence. Po .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

i Ranjan Khanna , DR ORDER Per C J Mathew This appeal is filed by M/s Gupta Fast Forwarders Ltd, a Customs Broker, against the order of revocation of their Customs Broker Licence under Regulation 20(7) of the Customs Broker Licencing Regulations 2013. The revocation order no ASR-CUSTM-000-09-2014 dated 3rd June 2014 of Commissioner of Customs (Preventive), Amritsar, is claimed to be unduly harsh and disproportionate to the role of the appellant in the alleged fraud that led to proceedings agains .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sar. In further investigations, eighteen more similar transactions between July 2013 and October 2013 were discovered. In all, it appeared that duty of about ₹ 25,00,000, payable by importers whose Bills of Entry had been handled by the appellant, were found to have been misappropriated instead of being deposited in the government account and forged challans used for clearance of import goods. 3. Investigations established the role of the two 'H' card holders and this led to suspen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ury activities of these two employees who had promptly been removed and against whom criminal complaint had been filed, and that the appellant had not derived any fiscal benefit from this misappropriation. It was further submitted that appellant had made good the entire amount so misappropriated with interest thereon as ample evidence of their bona fides. While admitting that they should have been more diligent in the matter of employment of these two individuals, she contended that the facts an .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

by the 23 TR6 challans . The competent authority, therefore, held that the licence had been illegally transferred, that business was transacted other than directly or through employees, that amounts received for payment of duty had not been handed over promptly, that speed and efficiency was not shown, that the antecedents of the client had not been ascertained and the conditions of bond had been transgressed. These acts of omission and commission being in contravention of Regulation 11 and 18 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f customs procedures. As accredited agents of international traders, they constitute a critical link between the importer/exporter and customs administration. Unlike the administration of other indirect taxes, the relationship between the tax-payer and tax-collector in customs matters is not anchored in a registration mechanism. Hence, the substitute institution of customs brokers has been established as a licenced entity, not only as an agency to handle transactions of importers/exporters, but .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

There is no challenge in the appeal on this score. The claim of absence of motive and non-involvement seems to be the main thrust of the plea for a lesser penalty. Wherefore in support, the decision of the Tribunal in KM Ganatra & Co v Commissioner of Customs (General), Mumbai [2007 (219) ELT 316 (Tri-Mum)], claimed to be in identical circumstances as that of appellant, was brought to our notice. The decision in that matter was more an act of clemency, considering the efflux of time since su .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version