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Issues involved: Imposition of penalties on CHAs u/s Customs Act for undervaluation and incomplete description of goods imported.
Summary: The case involved appeals by M/s. Ryan Sea Air Agent and M/s. Mehta & Mehta (CHA) against penalties of Rs. 25,000/- each imposed by the lower authority for undervaluation and incomplete description of goods imported. The appellants were charged for filing manual bills of entry on behalf of an importer, allegedly in violation of Public Notices and CHALR. The penalties were imposed based on the intelligence gathered by CIU of Air Cargo Complex, Mumbai. The appellants argued that they filed bills of entry based on documents provided by the importer and were not aware of undervaluation. They contended that penalties cannot be imposed under the Customs Act, citing relevant case laws. The Departmental Representative argued that the appellants filed bills of entry on false grounds and failed to provide correct details, thus justifying the penalties imposed. After hearing both sides, the Tribunal found that the appellants filed bills of entry based on documents supplied by the importer, and cannot be held liable for undervaluation. The Tribunal held that penalties on the CHAs were not sustainable under the Customs Act, and any action required should be under CHALR, 2004. The Tribunal set aside the impugned order, allowing the appeals with consequential relief, emphasizing the need for specifying the provisions under which penalties are imposed. *(Pronounced in Court on 23-9-2010)*
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