9911796707
TMI Blog2018 (6) TMI 652X X X X Extracts X X X X X X X X Extracts X X X X ..... ter referred to Chandra CFS) (appellant in Appeal No.C/252/2011) for which no shipping bill had been filed; that the goods actually were ‚Agricultural Grade Muriate of Potash‛ (hereinafter referred to as MOP). MOP is a restricted item as per para 2.7 of the Foreign Trade Policy and permitted only under licence. The goods were placed under seizure. From the investigation, it appeared that the goods belonged to one Shri Premkumar Mohan of M/s.Point 2 Point Logistics India (P) Ltd., who in a statement admitted that earlier also he had attempted to export such goods declared as 'Industrial Salt' through Tuticorin and Chennai Ports with the help of CHA Shri Bholukumar Parmar. Department issued a show cause notice dt. 09.03.2010 inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to confiscation under Section 113 of the Customs Act, 1962. 2.3 Ld. Advocate also placed reliance on the judgment of the Hon'ble High Court of Madras in CC (Exports) Chennai Vs I. Sahaya Edin Prabhu - 2015 (320) ELT 264 (Mad.) where the High Court has upheld the view of the Tribunal that for failure to discharge its function as CHA when penalties are provided in Customs House Agents Licensing Regulations, in absence of any finding that appellant therein had attempted to smuggle out prohibited red sander wooden logs, penalty cannot be imposed on them under Section 114 (i) of the Customs Act, 1962. Ld. Advocate submits that the very same ratio would be applicable in the present case and hence no penalty can be imposed on the CFS. 2.4 Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve gone through the facts. On going through the SCN, we find that the following apparent infractions have been narrated in respect of the Chandra CFS and Shri M.B.Satyam, their GM : "25. From the foregoing the following facts emerge : ..... ..... ...... vi) In his statement Shri M.B. Sathyam, Asst.General Manager, Chandra, CFS, stated that the impugned cargo belonged to M/s.Point 2 Point Logistics Pvt Ltd and their CHA was M/s.Bholukumar Parmar as they had been exporting the 'Industrial Salt' to Malaysia at their CFS. It is a fact that the exporter, Shri Prem Kumar Mohan of M/s.Point 2 Point Logistics Pvt Ltd and his CHA, Shri Senthilnathan had already exported about 29 containers vide 12 shipping bills, and the same is admitted by bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, clerk of the CHA had discussed about the export of industrial salt only from their CFS and had booked space for the cargo and therefore the impugned consignment was allowed into the CFS in good faith though it arrived without the shipping bill. There is also no allegation that the consignment has been brought by these appellants only for the purpose of export. In fact, on the other hand, we find from para-5 of the SCN that the 18 truck-loads consisting 8474 bags declared as 'Industrial Salt' of M/s.Point 2 Point Logistics Pvt. Ltd. had arrived in the CFS during the period between 20.07.2009 and 24.07.2009 and that Shri M.B.Satyam, AGM was told by the exporter of the CHA that the goods were meant for export to Malaysia. 6. It is also to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e will apply to the facts of this case. Just because these regulations are issued under certain sections of the Customs Act, it does not mean that any violation of these regulations can be stretched to such extent as to bring that on par with a violation of Section 113 of the Act. The punitive action to impose penalty on the appellants is even more galling when we find that the alleged exporter and the CHA who have been predominantly featured in the SCN, have been let off scot-free by the adjudicating authority and interestingly, no appeal has been filed in that regard by the department. When no evidence is found against the main protagonists, we are unable to fathom how Chandra CFS who only acted as a bailee of the goods can in any way be ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
