TaxTMI 
TaxTMI 
2022 (9) TMI 756
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....15 and 24.07.2015 were filed by the Appellant as CHA for M/s. Mesto India Pvt. Ltd. at SEZ, Panvel through M/s. DHL Logistics Pvt. Ltd., an authorised Appellant as C & F Agency engaged to complete the formalities and clearance at ACC, Sahar, Mumbai. Ground Handling Agency (GHA) M/s. Cambata Aviation Pvt. Ltd. handled the same for export but it did so without the examination and endorsement of the EFO and without Let Export Order from the proper Officer of Customs. Matter was referred to SIIB (Export), ACC, Mumbai for further investigation that resulted in holding the goods liable for confiscation under Section 113(g) of the Customs Act with imposition of penalty on Appellant CHA and the GHA by the adjudicating authority namely Assistant Com....
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.... (Tri. - Mumbai) in the case of P. N. Shipping Agency V/s. Commissioner of Customs, Nhava Sheva-I, 2018 (362) E.L.T. 184 (Tri. - Del.) in the case of Fast Cargo Movers V/s. Commissioner of Customs, Jodhpur. Learned Counsel further submitted that even the penalty is less the appeal is required to be entertained by the Tribunal on point of law alone as there is clear finding of the Hon'ble Madras High Court that when penalties are provided in CHA Licence Regulation, 2004 for failure to discharge its function, CHA can't be penalised under Section 114(i) of the Customs Act, for which the order passed by the Commissioner (Appeals) is liable to be set aside. 4. In response to such submissions, learned Authorised Representative for the Respon....
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....ty is imposable. He further submitted that in the present case there was also wrong statement made by the Director of the Appellant Company to the effect that after completion of Customs formalities, goods were directed to be loaded by the GHA, as could be revealed from para 4.1 of order of the Adjudicating Authority. Further, there is an admission of the concern clerk of the Appellant Company that he inadvertently handed over those two shipping bills to M/s. Cambata Aviation Pvt. Ltd (GHA) due to heavy workload in the particular night and that he admitted his guilt as well as requested for a lenient view, for which learned Commissioner (Appeals) had reduced the penalty that needs no interference by the Tribunal. 5. I have heard submission....
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....iction/acquittal for the same offence and it is, therefore, a settled principle of law as developed by the Hon'ble Supreme Court of India, one of which reported in [1953 Cri L.J. 1432 : 2010 ALL SCR (O.C.C.) 294] in the case of Maqbool Hussain Vs. State of Bombay, that there must be a prosecution and punishment in both the proceedings. Therefore, I am of the considered opinion that ratio set by the judgement of the Hon'ble Madras High Court remains confined to the violation enumerated in the CHA Licencing Regulation, 2004 in which similar provisions as contemplated in Section 114 of the Customs Act, 1962 is not available. 6. On perusal of the other judgements cited by the learned Counsel, it is noticed that there is all along denia....