9911796707
TMI Blog2015 (11) TMI 1082X X X X Extracts X X X X X X X X Extracts X X X X ..... ef are that the appellant 'P.P. Associates' is a Customs broker under licence number 11/1996 and is a partnership firm. An information was received by the DRI which revealed that one M/s Riddhi Siddhi Collection and M/s Aisha Electronics, importers of the rechargeable torches, emergency LED light, the rechargeable LED lamps etc. are indulging in rampant under valuation of the goods imported by them with the intention of evading payment of applicable Customs duty. Intelligence indicated that the RSP of the goods was suppressed to evade CVD. The aforementioned importers, when importing the goods reportedly from Hong Kong but the same are originated from China. According to Revenue one M/s K.S. Group (H.K.) Ltd. the company had been created by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RSP in the bill of entry is approximately 2.5 times of the value after loading by the Customs. The further statement of Mr. Faiyaz Merchant, brother of Partner of the CHA, was also recorded on 29.11.2013, wherein, he inter alia stated that he had been working with the Customs broker since last 16 years where he is now a partner. Appellant firm also operates and is located in the same premises. As the custom broker, licenses of M/s Ismail Mohammed & Sons was suspended for the alleged IEC violation by an importer in the year 2008, so he started doing clearance works through his brother's CHA firm i.e. the appellant. He had introduced Mr. Sunil to the appellant's firm. The import work for M/s Riddhi Siddhi Collection was started in April, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms, as the case may be. Further it is alleged that as per Regulation 11(e), wherein, the appellant is required to exercise due diligence to ascertain the correctness of an information which he imparts to a client, with reference to any work related for clearance of cargo. Appellant has abetted in gross suppression of transaction value of imported goods. Further allegation is violation of Regulation 11(g), wherein, the appellant is required to promptly pay over to the Government, when due, sums received for payment of any duty, tax or other chares or obligations all promptly account for the same to its client for the funds received on his behalf. The said Faiyaz Merchant has admitted in his statement that N form for non-payment of octroi c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation 19 sub regulation (1) of CBLR, 2013 pending inquiry proceedings under Regulation 20 of CBLR. 5. Being aggrieved the appellant is in appeal against the impugned order. The Counsel for the appellant, argues that section 19 (1) of CBLR, 2013 empowered the Commissioner to suspend by way of interim measure when the immediate steps are required to prevent broker in the evasion of revenue and further violations by the appellant. It is admitted fact that no further imports were made after March 2012 by the appellants firm. For the alleged violations if any, which had occurred before March, 2012, suspension as an interim measure in March 2014, almost after 2 years is bad in law and facts. It is further contended that the statement of CHA wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant firm. It is further admitted fact that the suspension have been made by way of interim measure for alleged misgivings and/or action or inaction on the part of the appellant for imports prior to March, 2012, almost after 2 years and as such interim suspension, pending inquiry is bad and not called for. The appellant have also drawn our attention to the ruling of the Hon'ble Bombay High Court in the case of Commissioner of Customs Vs, National Shipping Agency - 2008 (226) ELT 46 (Bom.), wherein, the Hon'ble Court have noted that the power to suspend as an interim measure, is to be used in those cases, where it is required that the CHA licence be immediately suspended. Under the fact that the alleged violation was of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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