9911796707
TMI Blog2014 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with the liability on a strict and technical interpretation of regulations. There is no finding ‘ either in the order-in-original or by the CESTAT with respect to malafide on the part of the appellant. Though the letter of the regulations might not have been complied with, and there was a technical violation of the law in hindsight side, the Tribunal in its opinion ought to have cancelled the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the importation of consignment of hardware telephone equipments on behalf of M/s. Unitech Wireless (Tamilnadu) Pvt. Ltd. The goods were imported into India sometime in February, 2011. Concededly the consignee importer was not in possession of Wireless Protocol Certificate, to be issued by the Department of Telecom (DOT), Ministry of Telecommunication and IT. The importer applied for the necessa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner in principle. The appellant contended that there was no malafide in its action in complying with the instructions of the importer and that the material facts and circumstances were not withheld. The learned counsel relied upon the Customs House Agents Licensing Regulations, 2004. Learned counsel for the revenue on the other hand stated that having obtained the relief to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lafide, the goods were liable for confiscation and imposition of penalty, if no licence is produced or non permission from the DGFT. Similarly, CHA can also not get exoneration for his acts. However, in view of the stand already taken in respect of mens rea, ends of justice shall be met if penalty on CHA is reduced to Rs.50,000/-. It is evident that the appellant was saddled with the liabili ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
