2016 (4) TMI 620

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....or Enterprises for import of certain chemicals through Air Cargo Complex, New Delhi. The chemical was declared as 2.2.4.4. - tetrahydroxybenzophenone (intermediate chemical for pesticide). Based on certain intelligence the officers of SIIB ACC, New Delhi drew sample of the consignment and got it tested in Central Insecticide Laboratory, Faridabad. After testing it was reported that the sample contains 87.95% of "oxyfluorfen" which is a pesticide. Import of such pesticide requires licence under Section 17 of Insecticide Act, 1968. Further proceedings were initiated against the importers for confiscation of the goods and for imposing penalty. The appellant also was issued show cause notice under Customs Act. The allegation against the appella....

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....he Original Authority found no reason to impose penalty on the appellant in terms of Customs Act, 1962. However, a show cause notice dated 01/02/2012 was issued by the Commissioner of Customs (I&G), New Delhi to the appellant, proposing revocation of their CHA licence and forfeiture of security deposit for contravention of provisions of Regulation 13 (d), 13 (o) and 19 (8) of Custom House Agents Licencing Regulation 2004. An enquiry was conducted by Assistant Commissioner of Customs who submitted his enquiry report on 03/12/2014. After due process, the Commissioner revoked the licence of the appellant and ordered the forfeiture of whole amount of security deposit of Rs. 75,000/-. Aggrieved by this order the appellant is before us. 4. We ....

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.... the declared address by using reliable, independent, authentic documents, data or information. Thus, the CHA was found responsible for all acts or omission in this regard. We find apart from mere reproduction of the wordings of the provisions of CHALR substantial portion of the conclusion in the enquiry report is totally contrary to the finding of the Original Authority vide order-in-original dated 21/10/2014. The relevant portion of the finding of the Original Authority in respect of proceedings under Customs Act has been reproduced (supra). To the extent that the appellant has not complied with the KYC norms with reference to client stands resolved by a clear finding by the Adjudicating Authority. A contrary conclusion drawn in the enqui....