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2016 (9) TMI 1120 - CESTAT KOLKATA

2016 (9) TMI 1120 - CESTAT KOLKATA - TMI - Revocation of CHA license - forfeiture of security deposit - Regulation 20(1) of Customs House Agents Licensing Regulations 2004 - declaration of consignment as photocopying machines - on examination Red Sanders Wood found - whether Adjudicating authority is justified in revoking the CHA license of the appellant under Regulation 20 (1) for not discharging the obligations under Regulation- 13 (a), (d) & (o) of CHALR? - Held that: - CHA is required to ver .....

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sed on the documents furnished by the importer / exporter. If there was any irregularity in the documents then the same was also available before the assessing officers and the Customs examining officer. If the same could not be detected by the appellant the same also could not be detected by departmental assessing/ examining officers. There is no evidence on record that appellant came to know of any irregularity before the same were detected by the department or that he did not advise the conce .....

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ecurity deposit not justified - appeal allowed - decided in favor of appellant. - Appeal No. C/75275/2015 - ORDER No. FO/A/76045/16 - Dated:- 15-9-2016 - Shri H.K.Thakur, Member (Technical) And Shri P. K. Choudhary Member (Judicial) Shri Dr. Samir Chakraborty, Sr. Advocate Shri Abhijit Biswas, Advocate & Shri Arnab Chakraborty, Advocate of the Appellant Shri K. C. Jena, ADC (AR) for the Respondent ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against OIO No. KOL/AIR .....

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ring for the appellants. Learned senior Advocate submitted that appellant M/s Prince International approached the appellant in 2010 for clearance of following goods containing shoes, batteries, wooden beads & strips for clearance through the Customs:- Container No. Bill of Lading No w/date Invoice No. w/date Bill of Entry dated TGHU 62667220 SCCU 1010345 Dt. 20.01.2011 AST 090409 dt. 5.1.2011 N/A TGKU 6266799 SCCU 1010346 Dt. 20.01.2011 AST 090408 dt 5.1.2011 2842060 dt. 24.02.2011 OOLU 8132 .....

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sol. That the said consignment was to be received under ARE-I duly signed by the jurisdictional Central Excise officers and containers was sealed with seal No. COLLR 7 WB and the goods were declared as 20 photocopy machines. That on the basis of documents furnished by the exporter shipping bill No. 5959542 was filed. That before export clearance the sealed container was seized by DRI and on examination of the container instead of 20 photocopying machines Red Sanders Wood was found. That show cau .....

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revocation proceedings against the appellant as per Regulation 20(1) & 22 of the CHALR That a DC Customs was appointed as an enquiry officer who vide his Inquiry Report dt 9/12/13 completely absolved the appellant. That thereafter by OIO No. KOL/CUS/AIRPORT/ADMN/06/2014 dated 23/4/14 by an exparte order Adjudicating authority revoked appellant s license by disagreeing with the findings of Inquiry officer. That on 23/4/14 appellant moved W. P. No. 397 (W) of 2014 and by on order dt 15/4/2014 .....

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re found to be existing as investigated by the DRI. That in case of imports first check examination was requested. That in case of exports shipping bill was filed on the basis of documents received from the exporter & goods were received in a container duty examined & sealed by the jurisdictional Central Excise authorities. That appellant had no knowledge that sealed containers contained Red Sanders Wood and had taken sufficient precautions and verification, to know the identity of the e .....

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d that appellant has violated Regulation- 13 (a), 13 (d) & 13 (o) of CHALR. That the said order dt 21/1/15 is well reasoned & correct. Learned AR strongly defended the order dt 21/1/15 passed by the Adjudicating authority. 5. Heard both sides & perused the case records. The issue involved in these proceedings is whether Adjudicating authority is justified in revoking the CHA license of the appellant under Regulation 20 (1) for not discharging the obligations under Regulation- 13 (a), .....

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mpliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (o) Verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data of information.] 5.1. As per the above regulation appellant is required to verity the antecedents of his clients & suitably advice them. It is observed that at no .....

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