9911796707
TMI Blog2008 (7) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty of Rs. 9,93,912/- on blank video and audio cassettes imported by M/s. Tony Enterprises, a proprietary concern of Mr. Anthony D Souza, under the proviso to Section 28(i) of the Customs Act, 1962 together with interest under Section 28AB in terms of bond/undertaking furnished as per Notification 30/97-Cus. and Notification 51/2000-Cus., dated 27-4-2000, imposed penalty of equal amount under Section 114A on the proprietary concern as well as penalty of Rs. 3,00,000/- on its proprietor under Section 112, penalty of Rs. 2,00,000/- on Mr. Shaikh Gulam Nadir; he has directed recovery of the duty demand from M/s. Sainath Clearing Agency under the provisions of Section 147 of the Customs Act and imposed penalties of Rs. 2,50,000/- each ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each on its partner and two employees. 3. The demands have been confirmed on the ground that Mr. Anthony D Souza obtained 14 advance licences in the name of M/s. Tony Enterprises for import of blank video and audio cassettes for the manufacture and export of pre-recorded audio and video cassettes, video tapes and video housing for manufacture and export of blank video cassettes, for import of POY for manufacture and export of dyed/printed sarees/made-ups and import of brass scrap for manufacture and export of brass artware, but diverted the entire goods in the open market and furnished fabricated transport documents to the CHAs to show that the goods were transported to declared factory at Surat in Gujarat. The further case of the depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... torney holder of the importer where the relationship of the master and servant comes into play and act of the agent is act of principal and not a Customs House Agent whose responsibility is limited to release of goods and presenting papers for clearance of imported goods under bill of entry. The Tribunal has held that CHA is not responsible for short-levy on the ground of having filed bill of entry on behalf of the importer. In coming to this conclusion, reliance has been placed upon the Apex Court s decision in CC, Cochin v. Trivandrum Rubber Works Ltd. - 1999 (106) E.L.T. 9 (S.C.) and Tribunal s decision in Krisons Electronic Systems Ltd. v. CC, Calcutta - 1996 (87) E.L.T. 514. The Aspinwall decision has been upheld by the Apex Court by d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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