TMI Blog2018 (11) TMI 1303X X X X Extracts X X X X X X X X Extracts X X X X ..... sent for test so as to arrived at the chemical nature and composition thereof. From the record of the case it is not clear as to how the appellants were have colluded and attempted to evade the Custom duty as the same has not been specifically brought out in the adjudication order - the premises of the appellant were search by the Customs Department and it is also on record that nothing incriminating were found. The appellants have not acted in any manner so as to make themselves liable for Penal action under Section 112 (a) of the Customs Act - appeal allowed - decided in favor of appellant. - C/593 & 594/2009 - FO/A/76844-76845/2018 - Dated:- 14-6-2018 - Shri P.K.Choudhary, Member (Judicial) and Shri Bijay Kumar, Member (Techni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of Section 112(a) of Customs Act, 1962 for their alleged role in the matter of clearance of the goods from the custom where the evasion of the duty has taken place. It was held that they have connived with the importer for the aforesaid Act. 3. The Ld. Advocate, on behalf of the appellants, has submitted that they are CHA company and its director and performing their functions as contained in the Custom Act. They received the order/assignment for clearance of the imported goods lying with the Kolkata Customs and for which they have been given necessary documents as such exporter invoice, Bill of Entry, necessary declaration etc by the importer to be filed before the Customs Authority for the assessment of duty as requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisional release. Accordingly the Additional Commissioner of Customs (SIB) granted personal hearing on 25/08/2008 and the copy of the same was handed over to the appellant s representative to inform the importer for the same. The appellant, Gee Pec International office premises, was searched by the Department, but nothing incriminating was found when a case was adjudicated by the Commissioner Court and the appellant was imposed penalty as above. 5. It is submitted by the Ld. Advocate that they have conducted the professional work as Customs House Agent and filed Bills of Entry as per the information supplied to them, by the importer of the goods. In the ordinary course of their business the appellants were required to give the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order and stated that the appellants have connived with the importer while effecting clearance the consignment of imported goods which were mis-declared for their description and value. 7. We have gone through the rival contentions and also perused the case records. 8. The issue involved in this case is regarding the classification of the goods which were imported by the M/s Universal Enterprises. It is not on records as whether M/s universal, has filed any appeal against the impugned order. The appellants have only filed the Bill of Entry on behalf of the importer as per the composition and value of the imported goods provided to them. This fact is not disputed by the Revenue. After going through the impugned order and show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vade the Custom duty as the same has not been specifically brought out in the adjudication order. On the other hand, we find that the premises of the appellant were search by the Customs Department and it is also on record that nothing incriminating were found. If the fact is so that even after the search of the premises of the appellant also, no incriminating evidence were found regarding the collision on their part, it cannot be said that the appellant for seeking the clearance of the imported consignment has acted contrary to provisions of the Customs and Allied Act. It is on record that the appellants have cooperated with the Department, while it conducted the investigations against the importer by providing the necessary information av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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