TMI Blog2019 (1) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... al. Although Director of the appellant have also stated that the said importer were introduced to him through Shri B.K. Goyal, but it is not established that appellant handled the work of clearance with any malafide motive, or any motive to abnormal gain - there is no allegation of the appellant having made any abnormal profits in connivance with the said Mr. B.K. Goyal. The impugned order is bad in the absence of any offence report - the charges levelled against the appellant CHA are not maintainable - the license of the appellant CHA is restored - appeal allowed - decided in favor of appellant. - Appeal No. C/50502/2018-DB - FINAL ORDER NO.50084/2019 - Dated:- 25-1-2019 - Shri Anil Choudhary, Member (Judicial) And Shri C.L. Mahar, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the officers of DRI recorded various statements including the Director of the appellant, who is alleged to be one of the smugglers in illegal import of the said goods. Based on the investigation, a show cause notice dated 14/10/2015, which culminated into the Order-in-Original dated 28.4.17, wherein Red Sanders Wood 32 LEDs were absolutely confiscated, as they were prohibited goods and the goods which were not prohibited goods were ordered for confiscation, However, they were allowed redemption on payment of Customs duty along with Redemption fine. As far as present appellant is concerned and director of the appellant (i.e. Sh. Daulat Ram), a penalty of ₹ 10,00,000/- [Rupees Ten Lacs] each has been imposed under Section 114AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal. The Tribunal vide its Final Order No. 51333/2018 dated 06/04/2018 allowed the appeal of appellant on the ground of the time limit, as prescribed under Regulation 20 of CBLR, 2013, without going into the merits of the case. Thereafter, the respondent-Revenue filed an application for rectification of mistake on the ground that the Department has followed the time-limit as prescribed under Regulation 20 of CBLR, 2013 therefore the F.O. has to be recalled appeal decided on merits of the case. This Tribunal, after considering the said application, re-called the Final order dated 06/04/2018 vide its Misc Order No. 50413 dated 12/07/2018 fixed the re-hearing, in order to decide the case on merits. 5. We have heard the counsel, repre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubstantiate its allegations which are vague and no specific bill of entry have been identified against the appellants. In absence of specific allegations, the charge of facilitation of illegal or misdeclared import, cannot be sustained against the appellants. It is further urged that the findings of the Ld. Commissioner General in the impugned order are more or less repetition of the allegations in the SCN. Further the Ld. Commissioner General have failed to call for the documents in support of the allegations against the appellant and as such findings are vague and perverse. Further the proceedings are wholly without jurisdiction as the Investigation Agency DRI have not submitted any offence report against the appellant. Although Regulatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal dated 28/04/2017 passed by the Ld. Commissioner. We find that the findings recorded by the Ld. Commissioner General are more or less the reiteration of the allegations, without any specific bills of entry handled by the appellants-CHA. We further find that appellant have obtained and maintained sufficient documents as regards the importers who approached them for clearance of their goods. The allegations of the Revenue are based on investigation and the statements of Mr. B.K. Goyal. Although Director of the appellant have also stated that the said importer were introduced to him through Shri B.K. Goyal, but it is not established that appellant handled the work of clearance with any malafide motive, or any motive to abnormal gain. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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