TaxTMI 
TaxTMI 
2019 (3) TMI 1149
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....Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew The present appeals challenge the penalties imposed on M/s Parikh Clearing Agency Pvt Ltd and Shri Rupin Parikh, Director of M/s Parikh Clearing Agency Pvt Ltd, for having filed bill of entry for the import of mobile accessories, viz., battery charger, housing, etc, following which proceedings were initiated against the importe....
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.... Counsel relies upon the decision of the Tribunal in Natvar Parik & Co Pvt Ltd v. Commissioner of Customs, Chennai [2012 (281) ELT 116 (Tri.-Chennai)] which has held that there is no bar on the custom house agent being contacted by logistic companies and that action against custom house agent was not sustainable without sufficient evidence and contends that the Hon'ble Supreme Court in Andaman Tim....
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....rtmental witness. The provisions in section 138B of Customs Act, 1962 are amply clear as enunciated in the two decisions cited by Learned Counsel for appellants. In the absence of credibility assignable to these statements which are not substantiated by facts and circumstances, validation through cross-examination is essential. It is clear that in the findings, the appellants were held liable to p....