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M/s Anil Krishna Dutta Versus Commissioner of Customs, (Port) , Kolkata

2016 (3) TMI 556 - CESTAT KOLKATA

Imposition of penalty under Section 112(a) of the Customs Act, 1962 - Aware CHA not intimated the department about correct classification of goods imported i.e Paraquat Dichloride - Held that:- appellant admitted that as per the direction of the importer it had filed bills of entry claiming classification of the same goods under CTH 3808 before budget but under CTH 2933 after the Budget 2007-8. It was the responsibility of the CHA to not only guide the importer properly but also bring to the not .....

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r These two appeals have been filed by appellant M/s Anil Krishna Dutta against orders-in-original KOL/CUS/PORT/24/2012 & KOL/CUS/PORT/23/2012, both dated 30/3/12 & issued on 12/4/2012, respectively imposing penalties of ₹ 6 lakh & ₹ 79,000/- upon the appellant under Sec 112 (a) of the Customs Act 1962. 2. None appeared for the appellant when the case was called out for hearing. There is also no request for adjournment and notices issued to the appellant have not been rec .....

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ated and duties were confirmed & penalties imposed have been paid by the importer. That before budget 2007-8 the same importer was classifying the same goods under CTH 3808 on which duty was payable @ 12.5% both before & after budget 2007-8. That on being adjudicating of the cases importer did not agitate the issue. It is the case of the Revenue that as per statement dt 1/6/2007 of Sh. Partho Ghosh, Representative of CHA, M/s Anil Krishna Dutta CHA was well aware of the classification of .....

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rongly defended the orders-in-original passed by the Adjudicating authority. 4. Heard Learned AR and perused the case records. The issue involved in these appeals is whether appellant, who is the CHA of the importer M/s Syngeta Protection Pvt Ltd, is liable to penalty under Sec 112 (a) of the Customs Act 1962 for not intimating the department about the correct classification of the imported goods 'Paraquat Dichloride' under CTH 3808 which he was aware off. It is observed from Para-22 of .....

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the classification claimed by the importer, which appellant was aware of. By keeping the eyes closed appellant has knowingly allowed the importer to pay lower duty which was later detected by the departmental officers. Importer has not contested the classification of the importer goods any further. 4.1 Observations of the Adjudicating authority bringing out the irregularities committed by the appellant are relevant and are reproduced below. "The CHA M/s Anil Krishna Datta is liable to pena .....

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