9911796707
TMI Blog2023 (5) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... nternational, holder of CHA licence No. G-53 (PAN No. AACFG6239M). The revenue is aggrieved by the aforesaid order and has therefore assailed the same before this Court. 2. Briefly the facts of the case are that : i. The DRT, KZU examined a consignment of "worn clothing" at various warehouses. It is their contention that the present appellant Cus. CHA, alongwith M/s Continental Clearing Agency and M/s Suman International appeared to be involved in delivering 30% bales of "worn clothing" consignments cleared over the last few years to M/s Ma Vabatarini Enterprises. ii. The basis for DRI's aforesaid assumption is the statement of one Shri Dipak Das, partner M/s Ma Vabatarini Enterprises. Shri Dipak Das in his statements recorded by DRI u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant as notice, in respect of certain imports routed through appellants as CHA and which imports investigation were also a subject of the DRI action. 3.2. In the inquiry proceedings under the CHALR, the Inquiry Officer held that CHA was not aware of the fact of "code words" and the wholesale price of the goods sold to local traders, and therefore, it was not possible on their part to estimate or imagine the correct inventory and/or actual identity of the bales of old and use "worn clothing". The Inquiry Officer held that it was not justiciable to allege that the appellants were concerned with suppression of actual identity of the goods as well as its wholesale price leading to under valuation. He, therefore, categorically held, with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ....The Adjudicating Authority found that the Inquiry Officer vide his inquiry report dated 10.12.2013 concluded the inquiry against the CHA M/s. Gee Pee International and reported that the evidence and materials produced against the CHA M/s. Gee Pee International, regarding the allegation of violation of provisions of Regulation 13(d) and 13(n) of CHALR, 2004 was not sufficient and failed to establish any charge against CHA M/s. Gee Pee International. The adjudicating authority also found that Inquiry Officer in his findings stated that the allegation made against the CHA M/s. Gee Pee International for violation of provisions of Regulation 13(d) of CHALR, 2004 as it was analyzed on the basis of statements dated 22.11.2008, 24.11.2008, 03.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n reference to these previous adjudication orders. Further, they referred that the DRI's letter F. No. 225/KOL/APP/2006/2784 dated November 22, 2006, which was issued in respect of 11 consignments of old and used garments examined by DRI. The goods were reported therein as worn and used clothing, falling under CTH 6309 by DRI and it was categorically intimated that it was bales. Those consignments were adjudicated, adopting the unit price of USD 0.06 per kg. and considering goods of all those consignments as 'Miscellaneous' items for the purpose of determining the margin of profit (which came to 24%) and imposition of redemption fine. Incidentally, the redemption fine imposed was 30%. All these orders have been accepted by DRI and the Kolka ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat in appeal against the value loading (based on the Purchase Register) as proposed by DRI, the said loading of value was rejected by the Tribunal as well as the Hon'ble High Court. Moreover, the appellants had no access to the Purchase Register of M/s Ma Vabatarini Enterprises. It is seen from the records, that it is categorically stated in the concerned papers that CHA had no role to play in price negotiations between the importers and Shri Dipak Das. The CHA is stated to have a limited role that of arranging the delivery of goods from the Customs area (bonded warehouse) and make arrangements for physical delivery in the presence of the officer of the department. The CHA appellants, merely filed the various bales of entry on the basis of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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