TaxTMI 
TaxTMI 
2012 (11) TMI 570
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....aid importer imported 43 consignments of 'Hot Melt Glue Sticks'. The said consignments were cleared from customs through the appellants on payment of duty. Out of 43 consignments, seven consignments have been sold by the importer M/s. Mesacon on high seas to M/s. East India Trading Co. and M/s. C.S. Enterprise, which were concerns by one Shri Chetan Thakar. After clearance of the goods, proceedings were initiated by DRI and some seizures were effected at the premises of the importer M/s. Mesacon. No show cause notice was issued for six months from the date of seizure, the importer approached to the Settlement Commission for settling the case and as there was a charge of undervaluation of the imported goods. Therefore, the differential duty ....
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.... Ltd. - 2011 (263) E.L.T. 353 (Bom.) (b) P.P. Dutta - 2001 (136) E.L.T. 1042 (Tri.-Del.) (c) Maruti Transports - 2004 (177) E.L.T. 1051 (Tri.-Chennai) (d) Landing & Shipping Agency - 2003 (158) E.L.T. 78 (Tri.-Kol.) (e) Jeena & Company - 1987 (28) E.L.T. 223 (Cal.) (f) Trinity Forwarders - 2005 (192) E.L.T. 407 (Tri.- Chennai) (g) Sainath Clearing Agency - 2011 (269) E.L.T. 106 (Tri.-Mum.) 5. As the firms of Chetan Thakar was referred by Shri Sanghvi, who is an old client of the applicant. Therefore, the appellant accepted the assignment in good faith and in the normal course of business....
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....eports all the charges against the appellant have been proved and the appellant never received any documents/payment/their charges from the importer. Therefore, the charge against the appellant has been proved and their licence has rightly been revoked as they have not having any authorisation from the importers. Moreover, as per regulation 13(j) if at all they were having any authorisation, the same has to be preserved by them. For quantum of punishment he submitted that in the case of Shree Venkatesh Shipping Services Pvt. Ltd. reported in 2010 (261) E.L.T. 880 (Tri.-Mum.). In similar facts that the Tribunal upheld the revocation of CHA licence in the case of C.C. (General) v. Worldwide Cargo Movers reported in 2010 (253) E.L.T. 190 (Bom.....
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....authorisation from the importer. In the case of P.P. Dutta (supra), this Tribunal has held that if the documents for clearance of goods and declarations have been signed by the importer, the same is an implied authority for CHA for clearance of the goods and in the case of S.S. Clearing & Forwarding Agency Pvt. Ltd. (supra) the Hon'ble Bombay High Court has observed that it is the joint responsibility of the proper officer and the CHA to obtain the authorisation from the importer and if it is not asked by the proper officer from the CHA to produce the authorization. Therefore, it is presumed that the authorisation is not required. In this case it is not disputed that the CHA was never asked to produce the authorization at the time of cleara....
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....e authorisation from any importer. Even it is assumed that CHA has been doing business with these people for previous many years, still there is no exemption from obtaining authorisation from importer. Nor is the case that CHA has produced even one authorisation from any of the importer even for previous consignment. Declaration on bill of entry cannot and should not substitute authorisation from importer to CHA to handle his work in Custom Houses. Hence, I am of the opinion that the CHA has violated Reg. 13(a) of CHALR, 2004". And thereafter he passed the following order :- "In exercise of the powers conferred under Regulation 22(7) of the CHALR, 2004, I hereby order the forfeiture of entire security amount deposited by the said CHA with....