9911796707
TMI Blog2008 (2) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... comply with the provisions of the Act or, in the event of non-compliance, to bring the matter to the notice of the Customs authorities. There is no denial of these obligations of a CHA. The exporter filed Shipping Bills for export of what was declared as organic dye intermediate G-salt with a claim for drawback on the declared value of over ₹ 64.00 lakhs. The exporter authorized the CHA to file such documents with such declarations, and the CHA did accordingly. Whether the goods presented for export was G-salt or common salt was a fact known to the exporter but not to the CHA. It is a question to be addressed by the Customs authorities through examination of the goods. The same is the position, when it comes to the value of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use Agent (CHA), who handled an export consignment belonging to M/s. Max International. The goods were declared by the exporter in the relevant Shipping Bills as organic dye intermediate G-salt and the Shipping Bills were filed with a claim for drawback on the declared value of over ₹ 64.00 lakhs. Detailed examination of the goods by the officers of Customs, followed by chemical examination of the goods in the departmental laboratory, indicated that the goods presented for export was, indeed, common salt. On the basis of this finding, a case was framed against the exporter, CHA and others. The original authority confiscated the goods under Section 113(h)(ii) of the Customs Act on the ground of misdeclaration of the description and v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b of the CHA was limited to the proper filing of the export documents received from the exporter. He is not required to go into the authenticity of the declarations made by the exporter. According to learned counsel, the respondents discharged their role properly in accordance with CHALR, 2004. It is contended that no motive could be attributed to them in relation to the exporter's declarations given in the export documents and therefore Section 114 of the Customs Act could not be invoked against them. In this connection reliance is placed on the Tribunal's decision in the following cases :- (i) Akanksha Enterprises v. Commissioner of Customs, Mumbai-I [2006 (203) E.L.T. 125 (Tri. - Del.)] (ii) Vetri Impex v. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods. As rightly held in the case of Akanksha Enterprises (supra), a CHA is not required to go into the authenticity of the declarations made in the export documents. His job is confined to submission of the documents given by the exporter as also to identify the exporter to the Customs authorities. The appellant has no case that the respondents did not discharge these obligations. If they say that the CHA violated Regulation 13(d), let them proceed against the CHA under the CHALR. In the absence of evidence of the CHA having abetted misdeclaration of description or value of the goods, it cannot be held that they are liable to be penalized under Section 114(iii) of the Customs Act. The case law cited by learned counsel is to this ef ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
