9911796707
TMI Blog2018 (8) TMI 1603X X X X Extracts X X X X X X X X Extracts X X X X ..... onsigned to M/s. J.J. Enterprises and subsequently the appellant filed Bill of Entry in the name of M/s. J.J. Enterprises. It is the case of the department that on specific intelligence the above consignment was detained and examined by officers on 2.5.2017. It was found that some undeclared item such as acquarium lamp, plastic light clips, fish tank cleaner and trolley bags were found. The consignment was seized under mahazar dated 2.5.2017. Statement was recorded from Shri Sai Ganesh, Assistant Manager of M/s. Global agencies as well as others including the statement of authorized signatory Shri B. Muthuramalingam, who stated that no authorization was obtained from the importer M/s. J.J. Enterprises and that he failed to verify the identi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the value of the goods. The Customs Broker can only act upon the document given to them by the importer and Customs Broker cannot have any access to verify the description of the goods at the time of import. There is no evidence or allegation that the appellant has guided or connived in mis-declaration of the goods. The only allegation is that the appellant as a Customs Broker did not sufficiently advice the client and did not verify his antecedents. When the customer IE Code has been supplied, it is for the department to verify the same. All the documents necessary for clearing the goods were filed along with the Bill of Entry. He relied upon the decision in the case of Kunal Travels (Cargo) Vs. Commissioner of Customs, New Delhi - 2017 (3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions of time limit are not applicable to continuation of the prohibition order and therefore the argument of the ld. counsel that the proceedings ought to have been completed within 90 days from the offence report and the continuation is in fact revocation of licence etc. cannot be accepted. 4. Heard both sides. 5. From the facts it is brought out that the prohibition order is issued for the reason that the importer has not declared a few items such as aquarium lamp, plastic light clips, fish tank cleaner and trolley bags. The consignment has been declared to contain fish tanks. The weight of the allegation is that one of the employees has given a statement that no authorization was obtained from the importer M/s. J.J. Enterprises. It i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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