TMI Blog2020 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... n the description is equally ambiguous in deciding upon the classification. It was, therefore, an overreach on the part of the licensing authority to conclude that description made in the documents despite the possession of these two certificates indicate a deliberate attempt to mislead. There is no adducing to any other motive for erroneous declaration in the bills of entry. Appeal allowed - decided in favor of appellant. - Customs Appeal No. 88081 of 2013 - A/87215/2019 - Dated:- 30-10-2019 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Mr Ajay Sharma, Member (Judicial) Shri Durgesh Nadkarni, Advocate for the appellant Ms. Trupti Chavan, AC (AR) for the respondent ORDER PER: C J MATHEW This ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Learned Authorised Representative, the enquiry report has elicited the finding that the contravention of regulation 13(d), 13(e) and 13(n) by appellant herein, sufficing to justify the imposition of the higher of the two penalties. According to her, the misdeclaration of the vessel, despite the agent being cognisant of the contents of the documents, indicated the culpability of appellant. 4. We take note that the proceedings were initiated on the basis of alleged misdeclaration of sea going vessel imported by M/s Hind Offshore Pvt Ltd which was described as exclusive supply vessel instead of tug/ supply vessel or AHTS in the bill of entry. This had the consequence of revising the classification from heading no. 8901 9000 to 890 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for their actions, the importer under the provisions of the Customs Act, 1962 and rules made thereunder while the CHA is specifically responsible for the mandatory obligations cast on them under the CHALR 2004. Thus the CHA has to independently ensure that the importer has complied with all the requirements of the Act, Rules and instructions governing the items under import/ export. Any failure to do so would imply the violation of the respective provision(s) of the CHALR, 2004 which the CHA has been charged as having violated. I find that it is a fact that the CHA failed to impart important information regarding the correct classification of Anchor Holding Supply Vessels to the importer which in turn makes the CHA liable for infringement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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