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TMI Blog2013 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... to carrier of the goods, the importer, for the CHA. A person who has merely handed over the import documents to a CHA has no statutory obligation cast on him to attract any penal consequences for any violation. As the documents have been handed over to CHA and it is the CHA who is required to do the act under the law. If the CHA is not guilty of any commission or omission, the person who hande ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e charge against the appellant is that he handed over the documents relating to the importation of car from one Shri N. Choksey to the CHA for clearance of the car and he did not know the importer and acted as an intermediary between the CHA and the broker. Accordingly, notice was issued for imposition of penalty and a penalty of Rs.2 lakhs under Section 112 (a) of the Customs Act, 1962 was confir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) in Order No.341(GR.VB)/2010(JNCH)/ IMP-317 dated 26/08/2011 passed by the Commissioner of Customs (Appeals), Nhava Sheva. The Ld. Counsel further submits that in another case relating to import of car, wherein also the appellant undertook the handing over of the documents to CHA, the original adjudicating authority dropped the proceedings vide order-in-original No.191/AD/Gr.VB/MRRR/ 2009-10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atisfied. Relevant portion of the Section read as follows: Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act shall be liable to penalty. 6. From the reading of the said section it is abundantly clear that there should be a statutory requireme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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