9911796707
TMI Blog2000 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant. Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the four appeals are being disposed of by a common order as they are all directed towards the same impugned order of the Commissioner of Customs, Calcutta. 2. Vide the impugned order, the Commissioner has confiscated the goods involved, valued at Rs. 1.65 crores approximately ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Advocate for the first three appellants. Shri R.K. Chowdhury, ld. Advocate and Shri B.N. Pal, ld. Advocate, have appeared on behalf of M/s. Nepa Agency & Co. (P) Ltd. Shri A.K. Chattopadhyay, ld. JDR, has represented on behalf of the Revenue. 5. M/s. Chaturbhuj Overseas Agency is a Liaison Agent and was a link for the Nepalese Importer and the Customs Clearing Agent and as per record was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of description and value of the goods. However, after appreciating the evidences on record, we find that apart from handing over the papers to the Customs House Agent for the purposes of clearances of the goods, there is no other evidence on record to show that the appellants were in knowledge of the fact of mis-declaration of the description and value of the goods. Handing over the requisite pap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learing Agent has acted in the ordinary course of the business and there is no evidence on record to show that he was representing a fictitious firm. We find that the Larger Bench of the Tribunal in the case of J.G. Exports & Ors. v. CC., New Delhi [2000 (121) E.L.T. 754 (Tri.-LB) = 2000 (40) RLT 755 (CEGAT-L.B.)], has held that there was no obligation on part of the CHA to check the credential of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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