TaxTMI 
TaxTMI 
2013 (10) TMI 121
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....1 and invoice No.ZTEHSS2010-11/7 dated 02.02.2011 from one M/s. ZTE Telcom India Pvt. Ltd., Plot No.15, Sector-4, IMT Manesar, Gurgaon, Haryana. The goods are packed in 185 packages and having gross weight of 20,794 Kgs. The declared assessable value of the goods is Rs.1,27,69,039/- (Bill of Entry No.2852238 dated 25.2.2011) + Rs.6,75,467/- (Bill of Entry No.2852239 dated 25.2.2011) total assessable value is Rs.1,34,44,506/- (Rs.One Crore thirty four lakh forty four thousand five hundred six only). 3. Since the importer has subscribed to the declaration in terms of section 46 (4) of the Customs Act, 1962 their declaration was accepted and above mentioned bills of entries were assessed to duty by the Assessing Group. However, an instruction....
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....PC licence has been produced by the importer till date, the goods under restricted category in terms of DGFT Notification No.53/2009-14 dated 15.7.2010, therefore, the impugned goods are liable to confiscation under section 111(d) of Customs Act, 1962. The importer is also liable to penalty under section 112 (a) of Customs Act, 1962 for having imported the restricted goods without having a valid WPC licence. 5. Similarly in respect of CHA, the Commissioner has held that the CHA has failed to discharge obligatory duty as set out in terms of sub-regulation (b) of Regulation 20 of CHALR and thus they are liable to penal action in terms of section 112(a) and section 117 of Customs Act, 1962. He has confiscated the goods valued at Rs.1,34,44,50....
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....nalty to the tune of Rs.15 lakh and further proceeding have stopped because the goods are not available with the department for further action and to grant stay of impugned order will not feasible and practical. Accordingly, I take up main appeal itself for disposal. 9. Only matter for consideration could be on the adequacy of redemption fine and penalty. I have gone into the correctness of redemption fine which is amounting to Rs.15 lakh. It is observed that a quite liberal view has been taken by the Commissioner of Customs and considering that the value of the goods is Rs.1,34,44,506/-, only Rs.15 lakhs has been imposed as redemption fine under section 125 of Customs Act, 1962 considering the totality of factors, it is felt that RF does ....
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....ussed in para 17 of the impugned order as under:- 16. I further find that the CHA M/s. Cargo Services (P) Ltd. in reply to show cause notice dated 22.2.2013 submitted that they had received the import documents from the consignee (importer) in the month February, 2011 and requested the party to submit WPC licence so that they can file the Bill of Entry but they had ever asked the importer to furnish WPC licence for clearance of imported goods which was required as per DGFT Notification No.53/2009-14 dated 15.7.2010 as the goods were of restricted category. Further they have not submitted any documentary evidence to show that the fact of non-possession of mandatory WPC licence by the importer....