TMI Blog2018 (5) TMI 1070X X X X Extracts X X X X X X X X Extracts X X X X ..... cts and circumstances of the case, there is nothing on record to hold that the appellant/CHA was aware of the mis-declaration and over-valuation of the goods in the export consignment - penalty not warranted. Appeal allowed - decided in favor of appellant. - C/ROA/50205/2017 & In Appeal No.52275/2016 (DB) - Final Order No. 51909/2018 - Dated:- 17-5-2018 - Hon ble Shri V. Padmanabhan, Member (Technical) And Hon ble Shri Ajay Sharma, Member (Judicial) Shri Dharmendra Rana, Advocate for the appellant Shri Rakesh Kumar, DR for the respondent ORDER Per V. Padmanabhan The present application for restoration of appeal has been filed in connection with Final Order NO.50169/2017 dated 6.1.2017, in which the Appeal filed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2016, well beyond the period of time limit. Accordingly, he submitted that the entire proceedings are bound to be set aside on the ground of time bar. (iii) On merit, he submitted that the inquiry officer, after considering all the evidences and cross examination of various witnesses produced by the Revenue, had come to the conclusion that none of the Regulations have been contravened by the appellant. He specifically submitted that the appellant had filed 12 shipping bills, which upon investigation by Revenue, were found to be over-valued but he submitted that the shipping bills were filed by the appellant on the basis of the records handed over by the exporter and hence, the appellant /CHA cannot be held liable for the over-valuation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The observations of the Hon ble High Court are reproduced below:- 47. Interestingly, the decision of the Supreme Court reported in AIR 1980 SC 303 (Shariff-ud-din v. Abdul Gani Lone) was noticed by the Learned Judge while authoring both the decisions and a passage therefrom is found to be quoted in the same. The last sentence from the quoted passage is relevant and reads thus: Whenever a statute prescribes that a particular act is to be done in a particular manner and also lays down that failure to comply with the said requirement leads to a specific consequence, it would be difficult to hold that the requirement is not mandatory and the specified consequence should not follow. 48. The Learned Judge also quoted a paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt dealer, was held not to be mandatory on a survey of various authorities by Hon ble Asok Kumar Ganguly, J. (as His Lordship then was) speaking for the Division Bench, paragraph 25 of the decision being important, is reproduced below: 25. But the provision is silent as to what will happen if the proceedings are not completed within a period of 3 months. It is well-settled that where a statute provides for consequences for non-compliance, with a time limit, in such cases it has been held that the time fixed is mandatory in character. The relevant provision of Clause21 does not disclose any such intention. This is a feature which inclines the Court to hold the time of 3 months is not mandatory. 51. This Bench thus doubts as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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