TaxTMI 
TaxTMI 
2013 (5) TMI 190
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..... Boda, Shri Bhupendra L. Boda and Smt. Anila K. Boda. One Shri Vaman B. Thakkar complained that Shri Mehul K. Boda, appearing for Regulation 8, Examination of CHALR, 2004 is failed in SSC examination and the graduation certificate submitted by him is bogus/fake. Therefore, the matter was referred to Central Intelligence Unit for investigation. As per the report of the CIU, it is stated that the CHA, father and son duo were hand in glove and they deliberately made false statements under Section 108 of the Customs Act, 1962 about the application to University of Mumbai made through an agent for issuance of duplicate copies; but this policy was adopted by CHA, father-son deliberately to buy time, the CHA squarely failed to discharge their obl....
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....upra) has been filed by the Revenue before the Hon'ble Apex Court. He further submits that on merits also although the during filing of application for examination under Regulation 8 of CHALR, 2004, the qualification of Shri Mehul K. Boda was shown as Mumbai University, which is not correct as the same is based on fake degree obtained by Shri Mehul K. Boda but charges under Regulation 13(A) and 19(8) are not invocable. It is further submitted that as the appellant is already suffered the punishment for more than three years as their licence was suspended on 21-3-2008, therefore, the impugned order be set aside. 4. On the other hand, the ld. AR supported the impugned order and submits that it is admitted guilt of the appellant that the....
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....s under Regulation 13(n) and 19(8) were imputed. 8. As per the definitions stated above, the Customs House Agent is a person, who has been assigned the work of clearance of goods at Customs Station relating to entry or depart of import or export of goods. Regulation 13(n) also cast the liability on the Customs House Agent who ensure that he discharges his duties with utmost speed and efficiency and without unavoidable delay. Regulation 19(8) cast the liability on the CHA to supervise the conduct of their employees in the transaction of business as agents. From the above provisions, the main duty cast on the CHA is for transaction of any business relation to entry or departure of conveyances or the import or export of goods at any Cust....
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.... with. Although the matter has been referred to the Larger Bench but the decision in the case of M/s. Rajan Virji & Co. (supra) has not been set aside. 10. We find that in the case of Vivilon Textile Industries v. CCE, Raigarh, this Tribunal vide Order No. A/82 to 86/2011/C-II/EB, dated 10-2-2011 has also observed as under :- "8. Further we have examined the issue in the case of Pramod Shah v. CC in Criminal application 4230/06 wherein the Hon'ble High Court of Bombay has observed as under :- "To say the least, the learned Additional Sessions Judge has committed a grave error in not following the binding precedent. The precedent does not cease to be binding merely because in the opinion of the learned Judge, the same is challen....