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M/s. Him Logistics Pvt. Ltd. Versus CC, New Delhi

2016 (4) TMI 971 - CESTAT NEW DELHI

Revokation of CHA licence and forfeiture of security deposit - Non-declaration of retail sale price on auto parts imported for assessment under Section 4 A of the Central Excise Act, 1944 for CVD - Failure to verify the presence of the importers in the given address. - Held that:- the bill of entry was filed by the appellant after the goods were detained by the officers of DRI. The said bill of entry was filed on first check basis for verification of the goods before assessment. In such a si .....

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ocation is not justifiable even if it is to be admitted that physical verification of the importer’s premises could have avoided the filing of bill of entry by the appellant. Even in such a situation, the violation in respect of the cargo viz. the non-declaration of the RSP on the auto parts, a debatable point of interpretation, cannot be held against the appellant to result in the revocation of their licence. Here, it is to be noted that the bill of entry was filed after the detention of the go .....

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with the same could be made out. - Decided in favour of appellant - Customs Appeal No.50267/2016-CU(DB) - Final Order No. 51291/2016 - Dated:- 7-4-2016 - SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Priyadarshi Manish & Ms. Anjali Jha Manish,Advocates For the Respondent : Shri Rajeev Gupta, AR and Shri Sanjay Jain, DR ORDER PER B. RAVICHANDRAN: The present appeal is against the order dated 14.12.2015 of Commissioner of Customs .....

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l. The goods were examined on 5.5.2014 and were found to be auto parts as per the packing list and the goods appeared to be covered by the Third Schedule of Customs Tariff Act, 1985 to attract retail sale price based assessment. The goods were detained. The importer filed a bill of entry on 23.05.2014 through the appellant on first check basis. As no retail sale price was found on the packages, the good were seized and further investigations were conducted. On conclusion of investigation, a show .....

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11 (n) of the Customs Brokers Licensing Regulations, 2013. However, the Commissioner vide his order dated 1.9.2015 revoked the Customs broker s licence and also ordered forfeiture of security deposit of ₹ 75,000/- and imposed a penalty of ₹ 50,000/- on the appellant. 3. The appellant approached the Hon ble Delhi High Court by way of writ petition. The Hon ble Delhi High Court vide their order dated 2.11.2015 quashed the order dated 1.9.2015 of the Commissioner. However, the said ord .....

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have fulfilled the obligations as prescribed under Regulation 11 and Circular No.9/2010-Cus dated 8.4.2010 regarding KYC norms for the clients; (b) The bill of entry in the present case was filed after the goods were detained by the officers of DRI. The bill of entry was filed for verification of the contents before assessment, on first check basis. Hence, there can be no allegation of intentional violation of any provisions of Customs Act by the appellant; (c) The inquiry report examined all as .....

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h the sides and examined the appeal records. 7. We find that the main focus of allegation against the appellant which resulted in the revocation of licence is their failure to verify the presence of the importers in the given address. We have perused the provisions of Regulation 11 as well as the Boards Circular dated 8.4.2010. It is an admitted fact that the partnership firm involved in the import of the auto parts is an existing concern, duly registered having a deed for partnership and two e .....

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s of the importer and also to have a personal meeting with the importer before taking up the work for any importer. 8. We also note that in the present case the contravention alleged against the importer is non-declaration of retail sale price on auto parts imported by them for assessment under Section 4 A of the Central Excise Act, 1944 for CVD. We find that the bill of entry was filed by the appellant after the goods were detained by the officers of DRI. The said bill of entry was filed on fir .....

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