TaxTMI 
TaxTMI 
2023 (9) TMI 1266
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....asis of an intelligence that Red Sanders Logs were being attempted to be smuggled out of India by M/s. Zone Power Pvt.Ltd., an 100% EOU in the guise of 'Photocopy Machines' under the cover of Shipping Bill No.5659542 dated 04.10.2010, officers of DRI, Kolkata Zonal Unit visited on 11.10.2010 and Photocopiers of relevant export documents were obtained from Shri Kartick Dey, Dock Sircar of the appellant M/s. Krishna Shipping Agency, CHA. From the said export documents, it appeared that the said exporter declared the export goods as 20 Nos. of 'Photocopy Machines' to be exported to Malath Altair General TRD, Dubai. The said export cargo was covered under shipping Bill No.5659542 dated 04.10.2010 and Invoice No.DUB/ZPL/01-11 dated 30.09.2010. The goods were cleared from the EOU of the said exporter under ARE-1 No.01/2010-11 dated 07.10.2010, on payment of Central Excise duty of Rs.69,422/- on total value of Rs.6,74,000/-. The goods were certified as loaded in Container No.TGHU-2311919 and sealed by Seal Nos. 27610, COLLR 7 WB as per ARE-1 duly signed by Shri Ajoy Kumar Ghosh, Superintendent of Central Excise, Asnasol Range, Asansol-I Division. The above export consignment was examined ....
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.... Ahmad and also paying the clearing charges to the CHA in cash from his own pocket pending reimbursement of the same by Mr. Ahmad. But he claimed that he was never aware of or associated with export attempted export of Red Sanders Wood by the said EOU. On being asked why he engaged himself with the said EOU, he stated that the said EOU was engaged in diverting the duty free imported materials and he used to receive and sell some of the diverted duty free materials without any document, in cash which was his gain for helping Mr. Ahmad in his export business. On the basis of the investigations, the statement of Shri Asgar Ali, Night Guard-cum-Godown Keeper of M/s. Zone Power Pvt.Ltd. was recorded on 24.10.2010 and it was stated that approximately 10 days ago, one truck loaded with wooden logs had reached at his place of work at Asansol; that the said wooden logs were unloaded in the godown of the company in his presence; that, later he came to know from his employer that the unknown person who had accompanied the said wooden logs was one Bilal; that there were approximately 50 pcs. Of wooden logs; that, after a few days the said person (Bilal) came to the above company again along wi....
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.... Shri Srikant Taparia, M/s. Krishna Shipping Transport Agency and M/s. Krishna Shipping Agency, CHA submitted that the Appellant M/s. Krishna Shipping Agency, CHA have violated the provisions of CHALR, 2004, therefore, they are penalized. It is his contention that proceedings against the appellants was initiated under CHALR, 2004 and the said proceedings has been dropped by this Tribunal reported in 2017 (348 ) E.L.T. 502 (Tri.-Kolkata). Therefore, he submits that against M/s. Krishna Shipping Agency, CHA, where it has been alleged that they have violated the provisions of CHALR, 2004 and they are to be penalized and the said charge has been disproved by this Tribunal, therefore, no penalty is imposable on M/s. Krishna Shipping Agency, CHA. 4. With regard to M/s. Krishna Shipping Transport Agency, it is his submission that the driver of the truck, who took the container to the godown of the exporter was not present at the time of loading of the goods and when he came back the container was sealed, in that circumstances, it was not in the knowledge of the driver of the truck that the container is containing Red Sanders logs, therefore, penalty is not imposable on the transport ag....
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....tified in revoking the CHA license of the appellant under Regulation 20(1) for not discharging the obligations under Regulations 13(a), (d) and (o) of CHALR. The said Regulation are reproduced below :- "REGULATION 13. Obligations of Customs House Agent. - A Customs House Agent shall - (a) obtain an authorization from each of the companies, firms or individuals by whom he is for the time being employed as Customs House Agent and produce such authorization whenever required by the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (d) advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (o) verify antecedent, correctness of Importer Exporter Code (IEC) Number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data of information." 5.1 As per the above regulation appellant is required to verity the antecedents of his clients and suitably advise them. It is observed that at no stage appell....