9911796707
TMI Blog2020 (2) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 17th May 2013 of Commissioner of Customs (General), New Custom House, Mumbai and seeks relief on the ground that the authority had been influenced by the outcome of the proceedings initiated therein against the importer and others, including the appellant herein, for imposition of penalties under section 112 of Customs Act, 1962. 2. Learned Counsel for appellant points out that, on appeal against the order imposing penalty under section 112 of Customs Act, 1962, the Tribunal has, in Devraj M Salian v. Commissioner of Customs (I), Mumbai [2015 (316) ELT 139 (Tri-Mumbai)], held that '5.3 As regards the penalties imposed on the CHA, we find no justification for such an imposition. The CHA had acted based on its understanding of the la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... speed and efficiency which were in contravention of regulation 13(d), 13(e) and 13(n) of Custom House Agent Licensing Regulations, 2004. 5. On the first charge, it is seen that the licensing authority had held that '24. In this context I find in the Certificate of Indian Registry dated 06.04.09 issued by the Registrar if Indian Ships, Mumbai for vessel 'Sea Cheetah- IMO No. 8121159' the type of vessel is mentioned as "Anchor Handling Supply Vessel". I also note that the Certificate of Registry dated 21.02.09 issued by Tuvalu Ship Registry mentioned the type of vessel as "Anchor Handling Supply Vessel".' while on the second charge, the finding is that '30. I have made it explicitly clear in my discussions above that the CHA was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicability of the genuineness of the documents submitted by the importer before filing Bill of Entry. It is a fact that the description made in the Invoice, Packing List and the Bill of Lading differed from the description made in the Certificate of Ship Registry. This discrepancy was not verified by the CHA. Instead the CHA enabled the importer to claim the ineligible Customs duty exemption by providing shelter to the mis-declaration.' 6. From the above, it is clear that the case against the custom broker is dependant entirely on the variance with the description found in the certificate issued by the Registry of Indian Ships as well as the certificate issued by the Fiji Shipping Registry. We are unable to arrive at the same conclusio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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