9911796707
|
Home
Issues:
1. Condonation of delay in filing appeal against penalty imposed under Customs Act, 1962. 2. Imposition of penalty for abetting illegal export of prohibited goods and suspension of CHA license. Analysis: 1. Condonation of Delay: The appellant filed an appeal against a penalty of Rs. 1,50,000/- imposed under Section 114(i) of the Customs Act, 1962 with a delay of 22 days. The delay was attributed to the impugned order being misplaced in the Counsel's office. The appellant contended that the delay was not intentional and requested condonation. The Tribunal, after considering submissions from both sides, condoned the delay, emphasizing that there was no lack of diligence on the appellant's part. 2. Imposition of Penalty and License Suspension: The appellant, a partner in a CHA firm, was involved in abetting the illegal export of prohibited goods. The lower authorities found the appellant liable for actions under various sections of the Customs Act, including imposing a penalty of Rs. 1,50,000. The appellant argued against double jeopardy and lack of awareness regarding the illegal export attempt. However, the Commissioner upheld the penalty and suspended the CHA license for three years, noting the appellant's failure to comply with regulations and act diligently. The Tribunal upheld the lower authorities' decisions, emphasizing the importance of preventing fraud in international trade and the role of CHAs in maintaining integrity. The penalty and license suspension were deemed appropriate given the seriousness of the violations, leading to the dismissal of both appeals. In conclusion, the Tribunal upheld the penalty and license suspension decisions, emphasizing the need to maintain integrity in international trade and prevent fraudulent activities. The delay in filing the appeal was condoned due to the appellant's lack of intentional delay. The judgments were based on the seriousness of the violations and the role of CHAs in safeguarding the country's trade integrity.
|
