2017 (7) TMI 701

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.... Corporation Pvt. Ltd., in terms of the provisions of section 112 (a) of the Customs Act, 1962. 2. As per facts on record, the appellant, M/s. Trading Corporation P. Ltd., who is a CHA and his authorized signatory, Shri Satheesh B. Menon filed bill of entries on behalf of one M/s. D.K. Enterprises for import of various chemicals/drugs. Investigations conducted by the Revenue revealed that the import of drugs by M/s. D.K. Enterprises required Form 10, import licence/ADC clearances from the authorities in terms of the Drugs and Cosmetics Act, 1940. In most of the cases, such import licences were either not produced by the importer or wherever produced, were found to be fake. During the course of investigations statements of various persons....

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....drug control authorities. Admittedly, the goods were cleared by Customs authorities, who were also aware of the fact that the drugs/chemicals in question required Form-10 import licence/ADC-NOC from the drugs and cosmetics authorities, I really fail to understand as to why in the absence of such import licence and NOC, the goods were allowed to be cleared by Customs authorities. The role of a CHA, and his job is only to file the bill of entries. It is inconceivable that a CHA, whose job is only to file bill of entries, making the proper declarations as per the information given by the importer and to assist an importer for clearances of the goods, would be aware of the technical laws of production of various licences for an import of a part....

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....hered to the requirements and thus, are guilty of filing the shipping bills, in utter disregard to the provisions, placed on them by the Regulations. If that be so, we are of the view that violation of any of the provisions of the Customs Broker Licensing Regulations, 2013 would result in revocation of his license, in terms of the said Regulation and in the absence of any evidence to the contrary, will not call for any penalty on the CHA. Actually, we are informed that the proceedings for revocation of the license were undertaken, resulting in passing of order against him. On appeal, the said order of revocation was set aside by the Tribunal vide its Final Order No.C/A/55604/2016-CU (DB), dated 05.12.2016." 5.1 For arriving at the above ....