2017 (8) TMI 1513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellant. Shri R.K. Maji, DR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal is against order dated 21-12-2016 of Principal Commissioner, Customs (Preventive), New Customs House, New Delhi. The appellant is a licensed Customs Broker engaged in clearance of import/export consignments through Customs. The present case relates to the Bill of Entry dated 27-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ared the MRP/RSP of the impugned goods for which Bill of Entry was filed and processed by them. 2. The ld. Counsel contesting the penalty submitted that the determination of MRP and the affixing of such MRP on the impugned goods are the responsibilities of the importer. As per the practice, which is approved by the Board also, when the imported consignments, which are to be assessed under Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....findings of the lower authorities. He submitted that the role of the CHA has been brought out in the impugned order and these proceedings are under the provisions of Customs Act, 1962 which is independent of proceedings under CBLR, 2013. 4. We have heard both the sides and perused the appeal records. Admittedly, for their role as Customs Broker in clearing the consignments cleared under Bill....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....para 46 of the impugned order does not justify penal action against the appellant. As already noted, the details of MRP and affixing such MRP on the imported goods are to be done by the importer and this can be done even when the goods were in the custody of the Customs. Regarding the correctness of MRP, there is no evidence that the CHA has made any wilful misdeclaration on the part of the import....