TaxTMI 
TaxTMI 
TaxTMI 
2015 (1) TMI 576
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....I. Enterprises, Thirunallur, Karaikal vide Shipping Bill No. 7630721 dated 18.02.2012. On examination of the said consignment, it revealed mis-declaration of the goods and it was found that 22.03 MTs of Red Sander Logs were stacked in the container instead of the declared export item 'Ragi'. The 'Red Sanders' log is a prohibited item for export and they are liable for confiscation. It was further revealed that the Customs clearance of the said container was done by Shri Elango and Shri Mari of M/s. Aruthura Logistics using the Customs Broker licence of the appellant. It appears that the appellant had lent his license to the above persons and handed over signed blank customs documents to M/s. Aruthura Logistics. The licence of the CHA was suspended under Regulations 20(2) of the CHALR, 2004. By subsequent order, the suspension of the CHA License of the appellant was continued. On instituting the formal enquiry, and on receipt of the enquiry report and following the principle of natural justice, the Commissioner of Customs (Import) passed the impugned order as stated above. The said impugned order was issued without prejudice to any other action taken against the customs broker and h....
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....ining unblemished record all along. He relied upon the following case laws in support of this contention. 1. M/s. Shri Venkatesh Shipping Services Pvt. Ltd. Vs. UOI - 2013 (287) ELT 266 (B0m.) 2. M/s. Smita International Vs. CC (General), Mum. 2008 (225) ELT 439 (Tri.- Mum.) 3. M/s. Kothari & Sons Vs. CC, Mum. 2001 (137) ELT 159 (Tri.-Mum.) 4. M/s. N.D. Oza & Sons Vs. CC, Mum. 1999 (106) ELT 412 (Tri.) 3. On the other hand, the Ld. AR on behalf of the Revenue reiterated the findings of the adjudicating authority and submits that the appellants have violated the provisions of CHALR. They have lent the license to other freight forwarders for monitory consideration. They have failed to obtain authorization from the actual exporter as they were unaware of the actual exporter. As a CHA, he did not advice his client to comply with the provisions of ....
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....sions of the Customs Act, 1962, and thus, violated the provisions of Regulation 13(d) of the CHALR, 2004 (now Regulation 11(d) of the CBLR, 2013. 5. As seen from the records, we find that the impugned shipping bill was filed in the name of the appellant CHA. The exported goods were examined in the presence of the Customs officers and stuffed and sealed with one time lock and loaded on the Trailor at CFS, Thirunallar, Karaikal. The containers were taken outside the city and tampered the seal and the red sanders were substituted in the place of Ragi with the connivance of the transporter. The export goods were substituted before entering into the port of export i.e., in between CFS and port of export. As evident from the records and the statements, the appellant signed the blank customs documents, declarations and given to other persons and lent his license. Any acts or deeds committed by Mr. Elengo and Mr. Mari of other freight forwarders is to construed as if it was done by the appellant himself. The decision of the Hon'ble High Court of Madras in the case of Sri Kamakshi Agency (supra) relied upon by the Revenue, which has been upheld by the Hon'ble Supreme Court, squarely applic....
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....d the nature of goods imported/exported in spite of being in the clearing line over thirty years. It is also admitted that Sri D. Sukumaran, Manager-cum-Power of Attorney of the Custom House Agent concerned, had actively involved in the fraudulent act in connivance with the importers and others and that as per the Power of Attorney Bond executed by Sri K. Natarajan all acts, deeds and things done by Sri D. Sukumaran were to be construed as if they were done by himself. Therefore virtually all the fraudulent activities carried out by the Power of Attorney of Thiru Natarajan were to be treated as having been carried out by Thiru K. Natarajan himself. Even assuming that the role played by Thiru D. Sukumaran is to be construe as that of an employee of the Applicant, the same would not in any way alter the situation since that had resulted in a serious loss to the respondent. The fact remains that the respondent sustained a loss of duty by the reckless and irresponsible behavior of the Applicant in the course of discharge of his functions as Custom House Agent licensee. The respondent therefore rightly revoked the Custom House Agent licence of the Applicant. In the circumstances, while ....
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.... and 7 months. As regards the forfeiture of the security deposit, we are inclined to confirm the said order. In our view, the aforesaid arrangement would meet the ends of justice. We will also like to clarify that aforesaid arrangement is restricted to facts of this case and cannot be treated as precedent. 33. Now that we are inclined to restore the CHA licence in favour of the said company, and as the security deposit of the said company has been forfeited, if deposit of security deposit on or before 30-9-2012, the CHA Licence will get restored with effect from 1-10-2012. If the security deposit is deposited on or after 1-10-2012, the CHA Licence of the appellant shall be restored with effect from the day when such security deposit is deposited with appropriate officer of the Respondents. 34. For all the aforesaid reasons the decision of the Tribunal in upholding the decision of the Commissioner to the effect that the major charges levelled against the appellant stand proved cannot be faulted. However, looking t....