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

2016 (3) TMI 336 - CESTAT MUMBAI

2016 (3) TMI 336 - CESTAT MUMBAI - TMI - Imposition of penalty - Under Section 112(a) of the Customs Act, 1962 - Appellant on request introduced one CHA to M/s FIL and acted as coordinator for forwarding the documents received from importer i.e. M/s FIL to such CHA which results in involving him in aiding and abetting in diversion of the imported garlic into the local market which was supposed to be re-exported after processing - Held that:- the role of the appellant is not restricted to introdu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

favour of appellant - Appeal No. C/89011/14-Mum - Dated:- 22-6-2015 - SHRI ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Stelin Mathew, Advocate For the Respondent : Shri S. J. Sahu, Asst. Commr. (A.R.) ORDER PER: ANIL CHOUDHARY: The present appeal has been filed by Mr. Rajiv Praful Kamdar, the appellant herein being aggrieved by Order-in-Original No. 71/2014/CAC/CC(ADJ)SJ dated 17.06.2014 passed by the Commissioner of Customs (ADJ), Mumbai-I, imposing penalty of ₹ 5000/- und .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ma. At the request of Mr. Desai, the appellant introduced one CHA namely, M/s. D.R. Sonata & Sons for assisting in clearance of garlic imported by M/s. Frost. The appellant also acted as coordinator i.e. forwarded the documents received from importer at Kanpur to the CHA at Mumbai, as the importer was not having any office at Mumbai. All the clearing charges, duty etc. was paid by the importers directly to the clearing agent. Further only part of the total consignment under import i.e. 140 M .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ernational Ltd. for alleged misuse of advance licence and scheme by deviating garlic imported duty-free in the local market for profit. Further to fulfil the export obligation, they attempted to export clay powder by mis-declaring the same as garlic powder. Intelligence also indicated that the imports and exports through JNPT is being managed by one Nirmal Agarwal. Further facts are that out of balance of 910 MT, 390 MT garlic having assessable value of ₹ 52,09,228/ was imported through Ch .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s filed by the M/s. D.R. Sonata & Sons CHA. A show-cause notice dated 28.01.2005 was issued on importers and among others on the appellant, wherein the appellant was alleged to having abetted in the illegal of diversion of 104 MT of garlic imported duty-free in the local market for it legal profit by M/s. FIL by introducing the CHA, in directing and instructing him from time to time, directing him to hand over the duty-free imported goods to M/s. Mehta ICC and Cold Storage, Navi Mumbai and a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

appellant had also moved before the settlement commission but as he had challenged the allegations in the show-cause notice, this case was not found fit for settlement and referred back to the adjudicating authority. Further with respect to the 104 MT of garlic in question that was imported but matching export not made after processing and that the goods exported were undoubtedly clay powder and not garlic powder. In the application of settlement by Frost International Ltd. before the settlemen .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the impugned order is bad in law and liable to set aside. Further as the dispute have settled before the settlement commission by the main persons and while the company and its directors in such circumstances the status of this appellant being a co-noticee should also have settled. It is further contended that the learned Commissioner has misled on the ruling of the Apex Court in the case of S. P. Cheng Naidu 1994 (1) SCC 1. It is further contended that the Commissioner has failed to appreciate .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

orage to the buyers in the local market. All along the appellant have acted only as the facilitator and helping the actual importer as because he does not have an office at Mumbai. Save and except this, there is no allegation nor received any consideration or the profits, in the whole cycle of events. The appellant have not even paid any remuneration to either the CHA, nor have handled on executed any documents of title. It is further stated that the condition precedent for imposing penalty unde .....

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