TaxTMI 
TaxTMI 
2018 (11) TMI 1303
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....e brief fact of the case is that the one M/s Universal Enterprises, 2012-B, Plot No. 16, Pitampura, Sagar Plaza-1, New Delhi-110034, having the ICE Code No. 0506006255, had mis-declared the description and value of the imported consignment covered under the Bill of Entry No. 406066 dated 28/04/2008. The said Bill of Entry was filed by the appellant, Gee Pec International, one who is the Custom House Agent Registered with the Kolkata Customs House. It was alleged that the appellants have connived with the importer in the aforesaid mis-declaration of the imported consignment, and therefore, they have not fulfilled the obligation as required by them under Customs House Agent (CHLR), 2004. Investigations were taken up by the Special Investigati....
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....ough IIT, Kharakpur and the same was found to be other than the declared goods, namely, Zinc Sulphate. The imported goods were found to be Zinc Sulphate as declared by the importer along with other banned insecticides, namely, 'Imidaclopird'. It was also found that the assessable value of the imported goods declared by the importer were much lower than that of the contemporaneous import price the and hence value of the goods was proposed to be arrived under Rule 11(a) (a) the Custom Valuation (Determination of the value of imported goods), 2007. It was the duty of the appellants, under the provisions of the CHLR, 2004, that they could have guided the appellant to declare the correct description of the goods and the price of the goods thereo....
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....ter goods in accordance with the Section 46 of the Act. In this case the nature of the imported goods were not even arrived by the Customs House Laboratory in full and the appropriate nature of the goods were only known after the IIT, Kharakpur conducted the test on the samples provided to them. In that situation, it cannot be alleged that the appellants have anyway suppressed the fact about the description and valuation of the goods for seeking the clearance from the Custom in connivance with the importer. Under such circumstances, it is a settled law that no malafide can be attributed to the appellants, as the Custom House Agent and no penalty is imposable on them. Further, the Adjudicating Authority has not disclosed as to what kind of o....
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....uld not be give the exact description of the goods and it was reported that the goods are other than the Zinc Sulphate. Thereafter, the samples were drawn and forwarded test and expert opinion to IIT Kharakpur, who after test informed that all the goods are 'imidaclopirid' and which is other than the Zinc sulphate. The import of 'Imidacloprid' is not permitted under the export-import policy, and therefore, the Adjudicating Authority has absolutely confiscated 'imidacloprid' after enhancing the value and allowed the release of Zinc Sulphate. It has been held by the Adjudicating Authority that the appellants were fully aware of the irregularities resorted by the importer and also colluded with them. Not only that, it was also held that the ap....