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Air & Sea Clearing Forwarding Pvt. Ltd. Versus Commissioner of Customs (Appeals) , Mumbai

2016 (1) TMI 587 - CESTAT MUMBAI

Levy of penalty on CHA for abetment - duty evasion on import of Toyota Altezza car - Held that:- In the present case the person in whose name the car was imported was having a labour visa and did not have much balance either to buy a car or to pay the duty thereon. He admitted in his statement that he is an illiterate person without any first hand knowledge of the rules and regulations under the Customs Act. In such circumstances, the responsibility of CHA is much more to be cautious and vigilan .....

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Shareef and the same is illegal as per the law. At the most he is liable for the same penalty as that of the main offender. This argument of the learned Counsel has force and therefore, we reduce the penalty to the extent of ₹ 50,000/- as has been imposed on the main offender. - Decided partly in favor of appellant. - APPEAL No. C/981/04 - Dated:- 12-11-2015 - Mr. S.S. Garg, Member (Judicial) And Mr. Raju, Member (Technical) For the Petitioner : Shri. G.B.Yadav, Advocate For the Respondent .....

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of a Toyota Altezza car imported from Dubai under the Transfer of Residence scheme and handed over all documents along with letter of authority to act on his behalf in clearance of the said car. The appellant accepted the clearance assignments in normal course of business and filed a bill of entry No.169825 dated 08/02/2001 for Shri Shabeer Shareef, who submitted a sales invoice No.453 dated nil issued by M/s.Central International General Trading Establishment, UAE, showing the Model year as 19 .....

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the car as 2000. The statement of appellant CHA was recorded under Section 108 of Customs Act, 1962 and the statement of Shri Shabeer Shareef was recorded on 26/04/2001 in which he has inter alia stated that he has not imported any vehicle into India and that he was acting merely as a carrier and he has not enough money either to purchase a car or to pay duty thereon. Later on Shri Shabeer Shareef retracted his statement vide dated 03/08/2001 on the ground that the said statement was recorded u .....

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the role of the appellant, confiscated the Toyota car seized by them and imposed a penalty of ₹ 50,000/- on Shri Shabeer Shareef and also imposed a penalty of ₹ 1.00 lakh on the appellant CHA. The appellant filed an appeal before the Commissioner (Appeals), who upheld the order-in-original. Thereafter, the appellant has filed the present appeal before this Tribunal. 3. we have heard the appellant and perused the records. 4. The learned Counsel for the appellant submitted that there .....

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importation was a privy to any offence allegedly committed by the importer or anyone else connected with the transaction. 4.1 He further submitted that basic requirement for imposing penalty under Section 112 is not present in the evidence produced before the adjudicating authority. He also submitted that provisions of Section 112 of the Customs Act, 1962 are penal in nature and therefore, involvement of the person should be proved beyond doubt. He further submitted that penalty has been imposed .....

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