2021 (3) TMI 170

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.... 112 of Customs Act on the appellant who acted as CHA on behalf of the importer, M/s Networkers Eduhome Pvt. Ltd. 2. Briefly the facts of the present case are that the appellant who is working as a CHA filed Bill of Entry on behalf of the importer on the basis of the instructions of importer and supporting documents furnished by the importers such as invoice, airway bill etc. Subsequently, the Customs found mis-declaration during the physical examination of the goods and seized them and got evaluated by a qualified Chartered Engineer and thereafter SCN was issued to the importer as well as to the appellant. The stand of the appellant was that he relied upon the documents furnished by the importer and filed the Bill of Entry as per the de....

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....ut any evidence on record both the authorities have come to the conclusion that the CHA cannot absolved themselves from the wrong doings of the importer, such a finding is neither tenable in law nor it is in accordance with the principle of natural justice wherein the CHA is held liable for the action of the importer moreso when there is no evidence such as collusion between the importer and the CHA. He also submitted that presumption of guilt against CHA for wrong doing of the importer is not sustainable in law. He also submitted that both the authorities have drawn conclusions on conjectures without any evidence in support of the culpability of the appellant and has held that CHA is liable for the wrong doing of the importer ignoring the ....

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....document in good faith and on the basis of documents supplied by the importer. Further, I find that all the decisions relied upon by the appellant cited supra has consistently held that in order to impose penalty on the CHA under Section 112 of the Customs Act, there has to be a knowledge on the part of the CHA and there should be a collusion between the CHA and the importer in defrauding the Revenue. Further, I find that the Tribunal in the case of Ashok Jaiswar Vs Commissioner of Customs (cited supra), the Tribunal in Para 5 has held as under: 5. I have perused the records and considered the submissions made by both the sides. The finding against the appellant is merely that he signed the shipping bill, upon the business being br....