TMI Blog2019 (3) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... -chief and that the denial of permission for cross-examination does not violate the principles of natural justice. Impliedly, it was held that such cross-examination is mandated only when reliance is placed on a departmental witness. There is no evidence on record that the appellants were aware of the quality and the value of the goods; indeed, unless any person, other than importers, are clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER Per: C J Mathew The present appeals challenge the penalties imposed on M/s Parikh Clearing Agency Pvt Ltd and Shri Rupin Parikh, Director of M/s Parikh Clearing Agency Pvt Ltd, for having filed bill of entry for the import of mobile accessories, viz., battery charger, housing, etc, following which proceedings were initiated against the importers, along with a number of other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Tribunal in Natvar Parik Co Pvt Ltd v. Commissioner of Customs, Chennai [2012 (281) ELT 116 (Tri.-Chennai)] which has held that there is no bar on the custom house agent being contacted by logistic companies and that action against custom house agent was not sustainable without sufficient evidence and contends that the Hon ble Supreme Court in Andaman Timber Industries v. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he provisions in section 138B of Customs Act, 1962 are amply clear as enunciated in the two decisions cited by Learned Counsel for appellants. In the absence of credibility assignable to these statements which are not substantiated by facts and circumstances, validation through cross-examination is essential. It is clear that in the findings, the appellants were held liable to penalty under sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers, are clearly brought on record as having participated in the conspiracy from the placement of the order, the charge on such person will not succeed. Mere filing of documentation that may contain wrong details, unless established as deliberate act on the part of the customs house agent, cannot be held against them. Accordingly, we find that the evidence against the appellants are insufficient t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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