2014 (7) TMI 967

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....hipping Agency, by rejecting the findings of the inquiry officer. 2. The brief facts relating to the case are as follows. An inquiry was initiated against M/s. Thakkar Shipping Agency (CHA NO. 11/1065) with regard to their involvement in evasion of Customs duty on the import of electrical and electronic goods of foreign origin. The investigation revealed that the said CHA had filed Bill of Entry in respect of container No. TTNU-984418-7 and in the said bill of entry, the CHA failed to give factual description, brand and country of origin. Further, the value of goods were declared at Rs. 10,03,690/- whereas on physical verification, the value was found to be Rs. 77,10,000/-. The CHA had admitted to attending the clearance work in respect ....

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....nst the CHA for revocation of the CHA licence. In their appeal memorandum, the Revenue has urged that the Commissioner had overlooked the statement of Shri Vijay Thakkar, Proprietor of the CHA firm wherein he had admitted to mis-declaration of the goods under import in connivance with the importer. Though the said statement was retracted subsequently, since there is corroboration in the physical examination of the goods which showed that there was mis-declaration of value. Therefore, the initial confessional statement ought to have been considered and the CHA should have been held guilty of the charges of contravention of Regulations 14(d), 14(f) and 14(i) of the CHALR, 1984. 3. The learned Deputy Commissioner (AR) appearing for the Reve....