2019 (8) TMI 42

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....CUSTOM APPEAL NO. 23 OF 2019 - -<br>Customs<br>M.S. SANKLECHA, & S.C. GUPTE, JJ. Mr. Prakash Shah, a/w. Mr. Jas Sanghvi and Mr. Mohit Rawal, i/b. PDS Legal, for the Appellants in CUAPP/21/19 and CUAPP/23/19. Mr. Pradeep S. Jetly, a/w. Mr. J.B. Mishra, for the Respondent in CUAPP/21/19. Mr. Ram Ochani, for the Respondent in CUAPP/23/19. P.C:. These two appeals under Section 130 of th....

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....are taken up for final disposal, as the dispute basically is within a narrow compass. 5. The Appellant in CUAPP/21/19 is a Private Limited Company and the Appellant in CUAPP/23/19 is the Director of Limited Company. The Appellant Company is functioning as a Customs House Agent at Mumbai Port. 6. The Commissioner of Customs by an order dated 14 December 2007 imposed a penalty under Section 12....

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....e name of the high seas buyers after examining the claim of parties on high sea sales on bills of entry filed by them. Further, the Appellants have also submitted that the goods were carried to Kalamboli only on the basis of the instructions of the importer and they had no role to play in the alleged diversion of the goods, but were merely acting as per instructions of the importer. 8. The appe....

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.... the Customs House Agents Licensing Regulations with regard to the Appellant Company, the Tribunal had, by its order dated 9 October 2012, cancelled the revocation of a Customs House Agents License on the same facts. The revocation of the CHA Licence was on account of breach of the obligation under the Customs House Agents Licensing Regulations. At the time of the hearing, this was a relevant fact....