TaxTMI 
TaxTMI 
2016 (3) TMI 254
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....rs bearing Nos. OOLU 8433339 and TGHU 9546915 contained cigarettes whereas the goods declared were induction cookers. Examination of container No. TGHU 9546915 resulted in recovery of 48 lakhs sticks of cigarettes which were concealed amongst 420 cartons of induction cookers. Container No. OOLU 8433339 was already cleared under Bill of Entry No.7756887 dated 24.8.2012 which was filed by the appellant and in that container as against declaration of 460 cartons, containing 1824 pieces of induction cookers and four cartons of spare part samples, 610 cartons of cigarettes were also found. The said container weighed an additional 7.280 tonnes over and above the declared weight of 5051 kgs. On further enquiry M/s Nikhaar Associates in the name of....
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....ess verification and therefore was clearly guilty of violation of the Regulation 13(o). It also did not exercise due diligence to ascertain the correctness of information imparted to the importer (who did not exist) thereby leading to violation of Regulation 13(e) ibid. Thus there was serious misconduct on the part of the appellant and therefore the action as per the impugned order was not disproportionate. He also pleaded that the issue of time bar is no longer germane to the case as the impugned order was passed in pursuance of Delhi High Court's direction vide order dated 25.2.2015. 5. We have considered the contentions of both sides. It is an admitted fact that the appellant had dealt with the importer M/s Nikhaar Associates. It is a....
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....lete and correct (i) Passport (ii) PAN card (iii) Voter's identity card (iv) Driving licence (v) Bank account statement (vi) Ration card Note: Any two of the documents listed above, which provides client/customer information to the satisfaction of the CHA will suffice. Thus the appellant was required to inter alia verify present and permanent address in full, complete and correct which the appellant did not do. Merely because the appellant obtained documents as per column 4 of the above table does not tantamount to fulfilment of requirement of column 3 relating to features to be verified because if that was so, then there was no need to have column 3. As seen from Regulation 13 (o) quoted above, the Custom Hou....
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.... such trust was completely violated in the present case. Filing of bill of entry filed in the name of a non-existent importer is a grave offence on the part of CHA and it becomes graver when it turns out that CHA did not make minimum efforts to verify the genuineness of the importer and its address. Such acts of omission and commission on the part of CHA can potentially have even more serious financial /security consequences and therefore such a CHA hardly deserves any leniency. We find that in the case of CC (General) Vs. Worldwide Cargo Movers - 2010 (253) ELT 190 (Bom.), the Bombay High Court apart from upholding the principle of liability of the CHA for the act of its employees went on to observe as under : "27. We have n....
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.... brother as an importer for undervaluing the imported car. Thus, the employee of the CHA was party to the Firm. The CHA has not disowned him and has, in fact, defended him in the reply filed by him before the appellant. That being so, he is clearly responsible vicariously. (emphasis added). 28. In our view, the Tribunal has committed a grave error in interfering with the decision of a domestic authority. In a departmental proceeding one has to see whether the principles of natural justice are followed and the findings are justified from material on record. Once both these aspects are satisfied if an outsider Tribunal interferes, its findings and order will be improper and perverse which is what has happened in the present case. Sim....