2010 (12) TMI 92

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..... the event of such clearance not being allowed, the importer was ready to use DEPB scrips. In any case, any intent to evade any dues to the Revenue was not attributed to the importer. Such being the position of the importer, the CHA can hardly be held to have indulged in any commission or omission in the nature of abetment so as to attract Section 112(a) of the Act.
Mr. P.G. Chacko, Shri V.M. Doiphode, Advocate, for appellant Shri B.P. Pereira, Authorised Representative (JDR), for respondent M/s. Jindal Saw Ltd. had imported a consignment of goods declared as alloy steel round bars and claimed its duty-free clearance under advance licence. Along with bill of entry dated 24.9.2009, the importer also produced other necessary documents s .....

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..... ction 111(m) of the Customs Act on the ground of misdeclaration and wrong classification. A fine of Rs.2,00,000/- was also determined to be paid by the importer in the event of opting for redemption of the goods. A penalty was also imposed on the importer. Moreover, the learned Commissioner imposed a penalty of Rs.50,000/- on the CHA. The present appeal is by the CHA. 2. After examining the records and hearing both sides, I have found valid reasons to set aside the penalty imposed on the CHA. It is an admitted fact that the importer had waived show-cause notice and personal hearing. Nevertheless, the learned Commissioner chose to hear the importer through the CHA. His order indicates that the CHA was heard as representative of the importer .....

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..... judicial to the Revenue. It is also a fact found by the Commissioner that the importer produced advance licences for duty-free clearance of both alloy steel and non-alloy steel. In the event of such clearance not being allowed, the importer was ready to use DEPB scrips. In any case, any intent to evade any dues to the Revenue was not attributed to the importer. Such being the position of the importer, the CHA can hardly be held to have indulged in any commission or omission in the nature of abetment so as to attract Section 112(a) of the Act. In the case of Phil Corporation Ltd. vs. CCE, Goa 2001 (134) ELT 206 (Tri.-Mumbai) cited by the learned counsel, it was found by this Tribunal that the misdeclaration of description of the goods import .....

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