TaxTMI 
TaxTMI 
2014 (2) TMI 624
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....deration of this Court. (a) Whether the order of the CESTAT setting aside the revocation of the CHA Licence is based on no evidence or partly relevant or partly irrelevant evidence and is otherwise perverse and arbitrary? (b) Whether the order of the CESTAT is sustainable in law when it was found that the goods imported have been delivered at a place other than the one shown in the scrip of Advance Licence and the CHA had not bothered to inform the Deputy Commissioner of Customs/Assistant Commissioner of Customs about the same, the CHA being obliged to do so under regulation made in this regard? 3. The brief facts leading to this appeal are as under : (a) The respondent is a Customs House Agent (CHA)....
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....nt for violation of CHALR. (d) Being aggrieved, the respondent assessee filed an appeal to the Tribunal. The Tribunal by impugned order allowed the respondent's appeal on the ground that the importer had directed the respondent CHA to deliver the zinc ingots at the address of M/s. South Goods Carriers, Sant Tukaram Road, Mumbai. At that time the importer was present and took delivery of the imported zinc ingots cleared by the respondent CHA from the Customs Department. The authorities under the Act held that on enquiry in 2004 they found that no transporter by name of M/s. South Goods Carrier existed at the address given by the respondent CHA and its employee. The Tribunal held that the import had taken place in 2001 and the ....
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.... Commissioner, which reads as under :- "He further stated that he had personally supervised the transport to the said address. Thus, it is very much in the knowledge of Girish Churi that no transporter by name M/s. South Goods Carrier existed there." In view of the above, the finding recorded by the Commissioner of Customs, the Tribunal's conclusion was perverse and needs to be set aside. 5. We find that the aforesaid observation on which reliance is being placed by Mr. Jetly is an inference drawn by the Enquiry Officer upon the statement made by Mr. Churi. The statement of Mr. Churi is that he personally supervised the transport to the said address. It is not the statement of Mr. Churi that no transporter by name M/s. South G....
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....leared out of customs charge and handed over by the CHA to his client, obligation of the CHA to CHALR comes to an end. It is not the obligation of the CHA to assume that post the clearance of imported goods it would not be taken to the address given in the Advance licence. Moreover, in this particular case, imported zinc ingots had on clearance from the Customs Department taken to the office of the transporter. In these circumstances, there could be no occasion for the CHA to suspect that the imported zinc ingots were not being taken to the destination as declared in the Advance licence namely the factory at Surat in Gujarat. Further under Regulation 13(d) of CHALR the occasion to advice the importer would not arise because there was no occ....