2013 (7) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nces / contravention stand contributed to the appellant for the purpose of suspension of his license. First is that he had filed false and incorrect declaration in respect of imports made by one importer M/s. White Lotus International who cleared the restricted goods against license issued for some other goods. It is seen that proceedings against M/s. White Lotus International were initiated along with proposal for imposition of penalty on CHA. The said proceedings stand concluded by the order of Additional Commissioner of Customs. Nhava Sheva vide his order dated 21.2.03 and it stands held as under:- "With regard to proposed penal action under section 1112(b) of the Customs Act, 1962, against CHA firm and their persons concerned, I find....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r has referred to another import made by one M/s. Sunshine Enterprises, which were declared as plastic and wooden hangers. However, on examination the said goods were found to be concealing memory cards inside wooden hangers. Investigations were conducted and the importer accepted the offence. The Commissioner has dealt with said grounds by observing as under: "58. It was alleged in other case that the CHA company has gone hand in glove with M/s. Sunshine Enterprises by deciding to overlook the obvious deficiencies and allowed importer to attempt import of the restricted items/misdeclared items, I find that though the CHA submitted that they are not responsible for mis-declaration of goods by importer, but they should have been more dili....