2014 (12) TMI 647

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....d by the Customs, Excise and Service Tax Appellate Tribunal dated 7th May, 2012 in Appeal No. C-754/2004-Mumbai [2014 (303) E.L.T. 454 (Tri.-Mum.)]. 3. It is the case of the appellant that, it is carrying on business as Customs House Agent. It is engaged in clearance of imported and exported goods through Customs. The appellant submits that this work is being carried out for years together. 4. The grievance is that, 15 bills of entry were lodged/filed on 19th August, 1999 and on 15th December, 1999 for clearance of 1137 bearings on behalf of the importers whose names have been mentioned in Paragraph 7 of the memo of appeal. 5. It is stated that, all the imported goods were said to be cleared against a Duplicate Advan....

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....re substantial questions of law and particularly the Tribunal ignored its own order dated 20th March, 2007 based on similar facts and circumstances. Secondly, the Tribunal ignored the fact that the advance license was duly transferred in the name of the importers. That is how they were entitled to present Bills of Entry. The documents for clearance were filed and in such circumstances this was not a case fit for imposition of penalty. A penalty can be imposed only if there is some deliberate or intentional act and if there is a clear case of collusion or connivance with the importers. In the present case, the appellant who is a Customs House Agent cannot be accused of having colluded with the authorities or the importers. In these circumsta....