9911796707
TMI Blog2014 (2) TMI 624X X X X Extracts X X X X X X X X Extracts X X X X ..... ed out of customs charge and handed over by the CHA to his client, obligation of the CHA to CHALR comes to an end. It is not the obligation of the CHA to assume that post the clearance of imported goods it would not be taken to the address given in the Advance licence. Moreover, in this particular case, imported zinc ingots had on clearance from the Customs Department taken to the office of the transporter. In these circumstances, there could be no occasion for the CHA to suspect that the imported zinc ingots were not being taken to the destination as declared in the Advance licence namely the factory at Surat in Gujarat. Further under Regulation 13(d) of CHALR the occasion to advice the importer would not arise because there was no occasio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ? 3. The brief facts leading to this appeal are as under : (a) The respondent is a Customs House Agent (CHA) governed by the Customs House [Agents Licensing] Regulations, 1984 (CHALR). (b) In 2001, the respondent was assigned the work of clearance of the zinc ingots imported under an advance license scheme by one Ventura Alloys and Electrics (India) (Importer). The respondent acted as CHA for importer and cleared the consignment of imported zinc ingots and delivered it to the importer as directed by him at M/s. South Goods Carriers, Chaturbhuj Building 15, Ground floor, 178, Sant Tukaram Road, Mumbai in 2001. (c) It appears that thereafter the Director of Revenue Intelligence (DRI) on an investigation found that the importer was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t CHA and its employee. The Tribunal held that the import had taken place in 2001 and the enquiry of the DRI in regard to whether transporter has an office at the address as declared by the respondent CHA in 2004. No enquiry was made by the authorities to find out whether the transporter had an Office at the address given in the year 2004. Moreover, it is not disputed that the importer is an existing person who had an Advance licence in his name issued by the DGFT at the importer s address at Surat. Further, the Tribunal held that once the goods have been cleared upon completion of Customs formalities and delivered by CHA to its client, no further obligation is cast upon the CHA to ensure that the goods cleared out of Customs charge are use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not the statement of Mr. Churi that no transporter by name M/s. South Goods Carrier existed at the address. Moreover, as rightly held by the Tribunal the goods were delivered at the stated address in the year 2001 while enquiry which has been made with regard to the existence of office of M/s. South Goods Carrier at the stated address was only in 2004. No attempt was made by the officers of the appellant to find out whether or not in 2004 the office of M/s. South Goods Carrier was in existence at the stated address. Moreover, the imported zinc ingots were handed over to the importer who was also present there. 6. In the above view of the matter, so far as question (a) is concerned, we see no reason to entertain the same as the findin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice the importer would not arise because there was no occasion for the CHA to know or even suspect that the importer was not complying with the provisions of the Customs Act and/or advance licence under which the goods were cleared. This is more so as delivery to a transporter for carriage of goods at the direction of the importer would not by itself resulted in non-compliance of the Customs Act. 9. In this view of the matter, we do not see any reason to entertain question (b) as it is self evident from the facts found by the Tribunal that there was no occasion to advice the importer as there was no reason to suspect that the importer would not comply with the advance licence issued to him. 10. Accordingly, the appeal is dismissed. No o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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