9911796707
TMI Blog2013 (7) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... did not got the KYC form filed from the appellant - Held that:- Penal proceedings in the Customs Act are different than the proceedings in the CHA licensing Regulation Act. As already observed there is not even iota of evidence reflecting upon any knowledge on the part of CHA as regards concealment of memory cards in the wooden hangers or any evidence to show that he was aiding or abetting the said importer or was aware of his misdeeds. The importer has nowhere implicated the CHA in his various statements recorded on various dates. Further the statement of CHA is also exculpatory statement. As such, no reason to uphold the impugned order of suspension - allow the appeal with consequential relief to the appellant. - Customs Appeal No.55735 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r classification of the goods. Moreover, it is not the case that the Noticees were misguided by these CHA and in fat nothing has been brought out in the investigation with evidence to show that the CHA was aware of the misclassification of the goods with deliberate motive. The employee of CHA confirmed that he got Rs.2000/- to Rs.5,000/- per consignment as clearance charges. Since CHA or his employee has not benefited in any manner with the present import, it is hard to believe that they are involved with present import. The investigation also could not bring any evidence to the effect that the CHA had implicitly or explicitly dealt with or was privy to any other information which was material evidence to the present consignments. Under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13(n) and 19(8) of CHALR, 2004." 5. We have gone through the entire evidence discussed by the Commissioner in the present case and it is seen that Shri Vinod Shah, proprietor of M/s. Sunshine Enterprises in his various statements has nowhere implicated the CHA. though he has accepted the offence. Similarly Shri Prakash Chand Sharma, Director of CHA firm in his statement recorded under Section 108 of the Act have very clearly deposed that he knew the importer for the last 8 years and as such agreed to the work for him. He examined all the documents including the invoices, packing list and other requisited documents and filed a bill of entry accordingly. He was also not aware of the consignment of memory cards in the wooden hangers. 6. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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