TaxTMI 
TaxTMI 
2009 (9) TMI 842
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....y petition. 3. The relevant facts that arise for consideration are that the appellants being CHA licence holders were held to be responsible for improper importation of ozone depleting substances by importers. Case was booked against the importer for importing ozone depleting substances with intent to clear the same without filing proper declarations of the same at the rime of filing of the bill of entries. A separate case has been booked against the importers which is not before us in this case. 4. The issue in this case is that one of the employees of the appellant; has assisted the erring importers to make a false declaration on the bill of entry as regards the contents of the consignments which were sought to be cleare....
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....ssioner is violating the principles of natural justice. It is also submitted that there are no findings that the appellant is involved in the alleged irregularities said to have been committed by the importers. It was also submitted that the ingredients of regulation 20 of CHALR required for revoking the licenses are not present in the facts and circumstance of this case. He would draw our attention to Regulation 20 of CHALR. It is his submission that in the instant case, the appellant has not failed to comply with any of the provisions of the Regulation. It is also his submission that there is no mis-conduct as such by the appellant relating to the clearances of the goods imported by the assessee. It is his submission that mis-conduct if a....
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....ficer dated 17-2-09. I observe that it is a fad that Sri B. Nageswara Rao, G Card holder and employee of M/s. ARK Logistics Services (P) Ltd., has deliberately assisted/suggested the importer in mis-declaration of the import goods and he is aware of importation of' the said refrigerant gases in the guise of other imported goods. I also observed that M/s. ARK Logistics Services (P) Ltd., holders of CHA Licence No. 6/2001 (PAN No. ACA8301KCHCO1), have failed in exercising supervision to ensure proper conduct of their employee in as much as they have filed Bills of Entry and got the goods cleared for the imports on behalf of M/s. Tallaja Impex and their clearing executive and G-card holder Sri B. Nageswara Rao is aware of importation of above ....
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....a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely :- (a) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (b) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere else; (c) any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or any where else which in the opinion of the Commissioner renders him unfit to transact any ....
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.... regulation that Custom House Agent shall exercise proper supervision as may be necessary to ensure proper conduct of employees in the transaction of business of agents and will be held responsible for all acts of his employees in regard to their employment. 10. Learned adjudicating authority has overlooked the fact that Shri Nageshwara Rao clearing executive of the appellant was doing improper activity or the acts of omissions and commissions without the knowledge of the CHA. In the absence of any findings that the CHA had knowledge of such acts of commissions and omissions on the part of their employee, provisions of Regulation 19(8) cannot be pressed into service against the appellant and provisions of Regulation 20 cannot be in....