TaxTMI 
TaxTMI 
2017 (1) TMI 1562
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....Notice was issued to such importers for the demands of custom duties with interest and imposition of penalties; the appellant herein being clearing house agent for few of such imports, was also issued Show Cause Notice for demand of the customs duties and imposition of penalties, Show Cause Notice was contested by the appellant on the grounds and that they are merely custom home agent, demand of duty liability cannot arise and penalty and 112(a) of the Customs Act, 1962 will not be attracted. Adjudicating authority after following due process of law held that liability to pay the custom duty evaded is on importers and in the absence said payment of duty by the importers, the appellant herein being a CHA is required to discharge duty and als....
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....er and all other work with regard to import was handled by Shri Niranjan Brahmbhatt. Her plea that she was compelled to work as CHA in this case because a Gazetted Officer (Shri Amarjeet Singh), in Charge of ACC had ordered her to do so is not acceptable as she had stated that Shri Amarjeet had introduced S/Shri Parin/Deepak on phone and she was not as alert as she should be. The plea of the appellant regarding reconciliation of Challans is also not tenable, as the same does not absolve her from her responsibility as CHA." 4. It can be seen from the above reproduced findings of the 1st Appellate Authority that the demands of custom duty from appellant herein is only on the ground that appellant had not ensured that of the documents submitt....
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....enue only against the importer, which they did so, but not on the current appellant. At no point, current appellant was made a co-noticee in those proceedings. We find there is no show cause notice issued not there is any allegation or findings, that the current appellant had a hand in making wrong declarations in undervaluation of the goods. In the absence of any such findings, we are of the considered view that the decision of the Tribunal in the case of M/s Aspinwall & Co. (supra) will cover the issue in favour of the appellant. We may reproduce the ratio, which is as under. "4. On a careful consideration of the submissions made by both sides, we find lot of force in the submissions made by the ld. Counsel. His submission is supported ....