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2016 (7) TMI 1059 - BOMBAY HIGH COURT

2016 (7) TMI 1059 - BOMBAY HIGH COURT - 2016 (339) E.L.T. 63 (Bom.) - Tribunal granted Relief to CHA - allegation of abetting duty evasion - Charges under Regulation 13(d), (e), (i) & (n) of CHALR, 2004 - Revokation of CHA licence - held that:- We find that once the respondents were not guilty of aiding and abetting the importers, then, the importers' acts may amount to evasion of customs duty, but those can be proceeded independently. As far as the respondents/Agents are concerned, they have no .....

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perverse or vitiated by any error of law apparent on the face of the record, then, the appeal cannot be entertained. It is dismissed. - Decided against the revenue. - Customs Appeal No. 47 of 2016, Notice of Motion No. 1376 of 2016 - Dated:- 18-7-2016 - S. C. Dharmadhikari And Dr. Shalini Phansalkarjoshi, JJ. Mr. Pradeep S. Jetly for the Appellant Mr. Anil Balani for the Respondents ORDER P. C. 1. This is Revenue's appeal challenging an order of the Customs, Excise & Service Tax Appella .....

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through the respondents/Customs House Agents. Therefore, the Revenue had rightly proceeded against the respondents for lack of due care and utter negligence. These are all intentional and deliberate acts and hence, it cannot be said that the respondents were innocent. 5. We are unable to accept this argument of Mr. Jetly for the simple reason that the appreciation of the oral and documentary evidence on record has been done by the Tribunal. The Tribunal was dealing with an appeal of the respond .....

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