1999 (6) TMI 194

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....hi has held as under : Whereas as enquiry against M/s. Poonam Cargo Services, E-147, 2nd Floor, Lajpat Nagar-I, New Delhi - 110 024 (hereinafter referred to as the CHA), holder of Regular Licence No. R-35/87 valid upto 5-5-2001 of Delhi Customs House, is contemplated with regards to the clearances of I. V. Cannula valued at Rs. 1,22,60,000 for misclassification and misdeclaration as "Disposable and non-disposable cannula for aorta, Vene Cauae and similar veins and blood vessels" with a view to wrongly avail benefit of exemption Notification No. 23/98-Cus. and to clear these goods at Nil rate of duty on Bills of Entry Nos. 218025, dated 21-8-1998, 110737, dated 29-7-1998 and 215634, dated 1-8-1998. Whereas the statements of Shri Sunil ....

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....ts of the CHA and his employee, as mentioned hereinabove, the misdeclaration appears to be a deliberate act on the part of the CHA with an intention to aid and abet evasion of Customs duties resulting in loss of revenue. Therefore, the CHA appears to have failed to discharge his obligations as prescribed under Regulations 14(d), 14(e) and 14(I) of the Customs House Agents Licensing Regulations, 1984 (hereinafter referred to as the CHALR' 84). Also, unless immediate action is taken to suspend their Licence, the CHA is likely to indulge in such activities again resulting in loss of revenue. The act of commission and omission on their part renders the CHA liable for action under Regulation 21(2) of the CHALR '84. Now, therefore, I, Vijay Zu....