TMI Blog2019 (6) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... igation. Not only this, the authority has perused the Master Distribution Agreement of M/s. Pax Technology India Pvt. Ltd. and has observed that the soft-ware license was an integral part of the devices without which the impugned devices could not be operated and that the value of soft ware license fee has to be included in the total value of the devices. Based on these observations that the impugned goods were held to be misclassified and misvalued/ misdeclared. However, as far as the role of the appellant is concerned, it is observed by the adjudicating authority that he bonafidely believed about the changed invoice to be the correct one. The CHA is rather observed to have complied with the formalities as that of KYC documentation. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /- has been imposed upon the appellant M/s. Rubal Logistics Pvt. Ltd. under the provisions of Regulations 22 of CBLR, 2013. 2. The relevant factual matrix to adjudicate the same is that M/s.Pax Technologies Pvt. Ltd., the importer, was engaged in importing Point of Sale Devices (POS) and Mobile Point of Sale Devices (MPOS) from China. Pursuant to an intelligence as developed by Special Intelligence and Investigation Branch (SIIB) Air Cargo Complex (ACC), Import, New Customs House, New Delhi against said M/s. Pax Technologies, it was observed that the importer has already got cleared one consignment under Bill of Entry No.3650483 dated 19.12.2016 for 4600 Units of D-180 Terminals with the declared transaction value at the rate of 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e this Tribunal. 3. We have heard Ms. Vibha Narang, ld. Counsel for the appellant and Shri. Sunil Kumar, ld. D. R. for the Department. 4. It is submitted on behalf of the appellant that the appellant CHA had no role in facilitation of the alleged import. His role was limited to the filing of the documents, complying with the paper work, producing the goods for examination, resolving the queries of Customs Authorities so raised and then upon satisfaction of the doubts of Customs Authorities, getting the assessment completed upon the payment of Customs Duty facilitating the goods for clearance from the Customs area. All these duties have fully been complied with by the CHA, appellant herein. However, the knowledge of CHA a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of wireless Point of Sale Devices (POS) and Mobile Point of Sale Device (MPOS). Department is of the opinion that the product (MPOS) has been imported by M/s.Pax Technology India Pvt. Ltd. and cleared through the Customs broker, M/s. Rubal Logistics Pvt. Ltd. i.e. the present appellant, who initially filed the Bill of Entry on the basis of invoices raised by M/s. Wang Technologies Ltd. by replacing earlier invoice raised by M/s. Pax Technology Ltd., Hong Kong to M/s. Pax Technology India Pvt. Ltd. itself. From the Order-in-Original, it is observed that the adjudicating authority has gone into the details of the statements of all concerned recorded at the stage of investigation. Not only this, the authority has perused the Master Distribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A Customs Broker shall discharge his duties as a Customs Broker with utmost speed and efficiency and without any delay 6.1 These provisions require the Customs Broker to exercise due diligence to ascertain the correctness of any information and to advice the client accordingly. Though the CHA was accepted as having no mensrea of the noticed mis-declaration /under- valuation or mis-quantification but from his own statement acknowledging the negligence on his part to properly ensure the same, we are of the opinion that CH definitely has committed violation of the above mentioned Regulations. These Regulations caused a mandatory duty upon the CHA, who is an important link between the Customs Authorities and the importer/exporter. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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