TaxTMI 
TaxTMI 
2017 (11) TMI 1344
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.... case are that M/s. Astrotech Accessories Impex, through the appellant CHA Company, filed the Bill of Entry on 24.03.2015 for imported goods declared as Rudraksha of China origin Classification under Chapter 44 was claimed. The Bill of Entry was for warehousing the goods. The goods were subjected to the examination by the Officers and certain excess quantity was found. The classification as declared in the Bill of Entry was not accepted and it was found that the goods are rightly classifiable under Chapter 14. Further enquiries were conducted. Statements were recorded. Expert opinion was taken and finally the case was adjudicated resulting in the impugned order. The original authority held that the products were to be classified under Chapt....
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.... The penalty presently imposed on the appellant is for his act as a CHA. No proceedings against the appellant or the CHA Company have been initiated for revocation or for imposition of penalty under CHALR. The suspension of license ordered on 11.06.2015 was revoked on 26.06.2015 by the Commissioner. Thereafter, no proceedings were pending under CHALR against the appellant/CHA. 4. The ld. AR contested the appeal on the following grounds. (a) The CHA is obligated to file a Bill of Entry based on correct classification and in case he is aware of different classification being adopted by the importer, he is duty bound to inform the Customs about the wrong classification as advised by the importer. (b) The appellant is fully aware of the co....
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....claiming a particular classification can be considered as an act of abetting a violation of provisions of Customs Act, which will result possible confiscation of goods, attracting penalty under Section 112 (a). We have perused the findings recorded by the Original authority. Paragraphs 36.2 and 36.3 of the impugned order deals with the issue. The penalty imposed on the appellant is solely on the ground that he tried to mislead the investigation, as well as adjudicating authority by giving vague explanation with reference to mis-classification of Rudraksh. Since in self assessment era, it is the job of a CHA to ascertain the right classification of the goods. The CHA is not expected to act solely as per the directions of the importer. On thi....