TMI Blog2018 (1) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... without having any report prior to export the goods. Thus appellant has violated his pious duties prescribed in the manual. The appellant is guilty - the security deposit amount has rightly been confiscated by the authority. Appeal dismissed - decided against Appellant. - C/52666/2015[DB] - C/A/58425/2017-CU[DB] - Dated:- 24-11-2017 - Dr. Satish Chandra, President And V. Padmanabhan, Member (Technical) Present Shri Ashutosh, Advocate for the appellant Present Shri R.K. Majhi, DR for the respondent ORDER Per: Dr. Satish Chandra 1. The present appeal is filed against Order-in-Original No 62/2015 dated 24, April 2015. 2. The brief facts are that M/s Vision Minerals and Energy had exported OWC (Dr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viding an opportunity, security deposit of 75,000/- was confiscated. Being aggrieved, the appellant has filed the present appeal. 5. With this background, the Ld. Counsel for the appellant, Shri Ashutosh in high tone has directed the Bench to cancel the levy of the penalty. He submits that when the Tribunal has already cancelled the levy of the penalty then there is no justification to confiscate the security amount. He talked about the corruption in the judiciary and irrelevant speech. Even after warning from the Bench, he did not stop and has forgotten that he is standing in the temple of justice. 6. On the other hand, Shri R.K. Majhi, Ld. Representative of the Department submits that both the offences are different under different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, 2012 had imposed a penalty upon Shri Prabodh Babulal Shah, Managing Director of the appellant-company, in the proceedings initiated under Customs Act, 1962 which was brought to the notice of the respondent in this appeal after prolonged correspondence. In view of this development, a further hearing was scheduled for 22 nd /23 rd June, 2015 and, in response to which the appellant opted to file a written representation drawing attention to the inordinate delay in finalizing the issue, non-compliance with Circular No.9/2010, dated 8 th April, 2010 of Central Board of Excise Customs prescribing issue of order within 15 days of hearing and adherence to timeframe of nine months for completion of proceedings, to the nonconformity with vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on receipt of the Inquiry report and the OIO of Ahmedabad, Customs. Though, there is a delay in taking the final decision, it is pertinent to mention here that the seriousness of the issue which involves huge economic loss to the Government required an indepth investigation to unearth the economic fraud committed by the fraudsters. Hence, I have to hold that the delay is justified and the CHA cannot take shelter of delay for absolving themselves of the fraud committed by them. In this regard, I rely on the Hon ble Tribunals decision in the case of S.C. Ghosh Co. (I) Pvt. Ltd. v. CC (Admn Airport), Kolkata. xxxxxxxxx 41. The CHA had also contended that the Commissioner (Appeals) had set aside the penalty imposed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any action under CHALR, 2004. 42. The CHA has also taken a plea for restoration of their licence on the ground that suspension of licence may deprive their staff of their livelihood. Considering the grievous nature of the offence which has large ramifications, I have to hold that the CHA has compromised with the economy and security of the nation by way of indulging in the mis-declared export so the above plea of the CHA cannot be accepted. 43. The intrinsic faith that the department keeps in the institution of CHA has been mis-utilised for monitory gains in this case and as such I am inclined to hold that the operation of the CHA licence be revoked. 8. We note that both the cited decisions have delved into th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down in the case of Saro International Freight System Vs CC Chennai-VIII in Writ Petition No.25116 of 2015 Madras where is was observed :- 26. Upon perusal of the above regulation, it can be seen that an independent right is issued to the Commissioner to initiate action de hors the enquiry under other regulations and the Customs Act. The regulation does not only contemplate action against the erring Brokers, but also contemplates timely action. No doubt that action is to be initiated against the erring brokers as laid down by this Court in the case of Kamatchi Agencies cited supra , but the same has to be in strict compliance with provisions. The law of limitation is common to both the parties. The provision not only enables the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
