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The Principal Commissioner of Customs (General) Versus Ratnadip Shipping Pvt. Ltd.

2016 (7) TMI 1059 - BOMBAY HIGH COURT

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 th .....

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hese importers. Therefore, all that they were pronounced guilty for is some lack of care or supervision. For that the Tribunal [2016 (3) TMI 217 - CESTAT MUMBAI] has brought down the period of revocation. It has maintained the forfeiture, but to the .....

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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. Prad .....

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allows the respondents' appeal in part. 3. Mr. Jetly would submit that this appeal raises substantial questions of law, and particularly those which are framed and formulated by the Revenue. 4. He would submit that this is a serious case of the .....

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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. Je .....

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h of Regulation 13(d), 13(e), and 13(n) of the Customs House Agents Licensing Regulations, 2004. The Tribunal found that the charges under Regulation 13(d) and 13(e) cannot be held to be proved. The Tribunal has assigned reasons for arriving at that .....

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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 not been held to be guilty and of conniving and that of colluding with these imp .....

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