2004 (2) TMI 536

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..... er per : S.S. Sekhon, Member (T)]. Appellants are a licenced Custom House Agent. They filed a BE for part of Sulphur imported of MMTC and allotted to M/s. CIBA Epoxy Chemicals on Sea Basis. After the clearance of the goods on provisional duty assessment the department raised an issue that Importer Code No. was not mentioned in the BE. Summon dt. 11-9-1996 was issued to the appellants by Cent .....

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..... That the prescribed registers, required under Regulation 14(a), were not maintained by CHA firm, has been established. The other charge of aiding and abetting the importer in illegal import of crude Sulphur is not established since the BEs without Code No. were noted and assessed provisionally and the Code No. has been subsequently supplied. The conduct does call for a punishment. The forfeitu .....

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