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M/s P.V. Cargo Carriers Pvt. Ltd. Versus CC (General) , New Delhi

2016 (4) TMI 620 - CESTAT NEW DELHI

Revocation of licence and forfeiture of security deposit - Import of 'tetrahydroxybenzophenone' chemical - Appellant did not advice their client that the chemicals are to be properly described/classified and supported by proper documents - Non-fulfilment of obligation of a Custom House Agent required under Regulation 13 of CHALR, 2004 i.e. failed to verify antecedents, identity of their client and functioning of their client at the declared address by using reliable, independent, authentic docum .....

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in the enquiry report prepared after the said adjudication order is not sustainable. - Validity of impugned order - Revocation of licence and forfeiture of security deposit - Import of 'tetrahydroxybenzophenone' chemical - Appellant did not advice their client properly relating to importation of chemicals - Held that:- the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer. It is only on test by a competent laboratory the actual .....

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6 - MS. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B.L. Narsimhan and Abhas Mishra, Advocates For the Respondent : Shri Sanjay Jain, Authorized Representative (DR) ORDER PER. B. RAVICHANDRAN :- The appellant is a Customs House Agent (CHA) licenced for transacting Customs Clearance Work since 1998. They have filed a bill of entry in July 2012 on behalf of M/s Kohinoor Enterprises for import of certain chemicals through Air Cargo Comple .....

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ainst the importers for confiscation of the goods and for imposing penalty. The appellant also was issued show cause notice under Customs Act. The allegation against the appellant is that they have not fulfilled the obligation of a Custom House Agent as required under Regulation 13 of Custom House Agent Licencing Regulation, 2004, in as much as they have failed to verify the antecedents, identity of their client and functioning of their client at the declared address by using reliable, independe .....

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lant:- 26. Now, I come to the role played by M/s P.V. Cargo Carrier Pvt. Ltd. (CHA firm). I find that the CHA in the instant case was obligated to fulfill the KYC norms for their clients and on this front I find that the CHA had performed their duty. No findings have been given in the SCN that the CHA had not complied with the KYC norms. It was not the case that the Importer was not available or the importer s address or particulars mentioned in the Bill of Entry were not found or were found wro .....

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of Regulation 13 (d), 13 (o) and 19 (8) of Custom House Agents Licencing Regulation 2004. An enquiry was conducted by Assistant Commissioner of Customs who submitted his enquiry report on 03/12/2014. After due process, the Commissioner revoked the licence of the appellant and ordered the forfeiture of whole amount of security deposit of ₹ 75,000/-. Aggrieved by this order the appellant is before us. 4. We have heard both the sides and perused the appeal records. The point for decision is .....

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hemicals are to be properly described/classified and supported by proper documents. It was also concluded that the appellant or their G Card holder did not report anything to the Deputy/Assistant Commissioner. The Original Authority proceed to conclude that this establishes that the appellant have actively connived with the importer under reference in their illegal and nefarious activities. 5. Before actually proceeding with the merits of the case, we find the conclusion of the enquiry report, t .....

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rmation. Thus, the CHA was found responsible for all acts or omission in this regard. We find apart from mere reproduction of the wordings of the provisions of CHALR substantial portion of the conclusion in the enquiry report is totally contrary to the finding of the Original Authority vide order-in-original dated 21/10/2014. The relevant portion of the finding of the Original Authority in respect of proceedings under Customs Act has been reproduced (supra). To the extent that the appellant has .....

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