TaxTMI 
TaxTMI 
1995 (10) TMI 142
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....e subject matter of the appeal is in a narrow compass relating to only a penalty of Rs. 25,000 on the appellant who is a Customs House Clear- ing Agent, I take up the appeal itself for disposal with the consent of parties. 3. One Narendra Mehta, Proprietor of M/s. N.S. Mehta & Co. filed a shipping bill through the appellant, who is a clearing and forwarding agent, for export of certain consignments through Bangalore airport. The consignment comprised 22 cartons covered under airway bill having the stamp of the Central Silk Board, Bangalore, with a certificate endorsed that the goods in question covered by the invoices had been inspected by the Central Silk Board office in accordance with the regulation prescribed and had been packed a....
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....msp;Sh. Thyagaraj, the learned SDR, submitted that the clearing agent cannot absolve his responsibility and is entitled to exercise due care and caution and also diligence in scrutinising the documents vis-a-vis the goods in the discharge of the responsibilities. The duties and obligations of a customs agent are clearly spelt out in the Customs House Agents Licensing Regulations, 1984. 6. I have considered the submissions made before me. The short issue is with reference to sustainability of penalty levied on the appellant, who is a Customs House Clearing Agent. The goods in question in the various cartons were admittedly found sealed by the Central Silk Board, a quality control inspection agency and Central Silk Board is a statutory ....
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....documents are filed. It is clear that they have entrusted the whole activity to the exporters in stead of exercising vigilance and therefore they have shown total disregard to their obligation as a Custom House Agent. However, in the absence of any evidence of mala fide on their part in the context of the statements of the concerned persons involved and other circumstantial evidence and further in absence of any evidence to show illegal gain by helping the exporter in such nefarious activity, I am satisfied that it is a case of serious negligence on the part of the Customs House Agent M/s. Sanco Trans who should have ensured proper verification before accepting the goods and documents, the duty they have failed to perform. Accordingly, they....