TMI Blog2017 (5) TMI 1004X X X X Extracts X X X X X X X X Extracts X X X X ..... ent evidence showing any malafide intention on the CHA or his employee, the view that penalty imposed upon them is required to be set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 243, 255-256 of 2010 - FINAL ORDER NO . 52588-52590 /2017 - Dated:- 16-3-2017 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri R P Singh Shri R K Ranjan, Advocates for the Appellants Shri K Poddar, DR for the Respondent ORDER Per Archana Wadhwa: Nobody appeared on behalf of the Deepak Kumar son of Shri Om Parkash inspite of notice of hearing having been sent to him well in advance. Our attention stand drawn to the finding of the adjudicating authority wherein Shri De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled. On coming to know that there was an alert in respect of said Bill of Entry and the importer was not assisting in 100% examination, the CHA persuade the importer to assist in 100% examination of the goods and filed NOC thereafter. 3. Reasons for imposing penalty on the CHA by the adjudicating authority is that though the NOC was filed by them but the same was filed after a gap of 37 days which the CHA cannot explain. He has also observed that though they filed NOC to the importer but they did not report the matter to the Customs about their doubt regarding consignment that they were required to do so as per the obligation of the Customs House Agent under CHA Licensing Regulation 2004. As such, there was contravention of the provisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 1274 (Tri-Mum)] has observed to the same effect that merely acting as CHA, in the absence of any reasons to record that he was having knowledge about the illegal activities of the importer is not sufficient ground for imposition of penalty under section 112(d) of the Customs Act. 7. We note that the adjudicating authority in the case of present impugned order has not advanced any reasonable ground for showing that CHA or his employees Shri Naveen Kumar Singh, was having any knowledge about the contravened goods stuffed in the container for which they filed the Bill of Entry. Admittedly, after having come to know about the alert and after having persuading the importer, CHA filed NOC. Commissioner has objected to such NOC filed wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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