9911796707
TMI Blog2015 (11) TMI 1158X X X X Extracts X X X X X X X X Extracts X X X X ..... icers before the same was cleared out of customs charge. The examination report signed by Customs Officers including Deputy Commissioner of Customs, at the reverse on the said Bill of Entry - there is no justification for the Commissioner to prohibit the appellant from their work under the provisions of Regulation 23 of the Customs Brokers Licensing Regulations, 2013. We therefore, set-aside the impugned order of the Commissioner. - Decided in favour of appellant. - Appeal No. C/11286/2015 - ORDER No. A/11623/2015 - Dated:- 10-11-2015 - Mr. P. K. Das, Hon'ble Member ( Judicial ) And Mr. P. M. Saleem, Hon'ble Member ( Technical ) For the Appellant : Shri Hardik Modh, Advocate For the Respondent : Shri Sameer Chitkara, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on same issue in the case of Premier Shipping Agencies vs. Commissioner of Customs 2015 (315) ELT 27 (Del.). Para 8 of the said decision is reproduced below for better appreciation:- 8. In my view, the view expressed by CESTAT, Mumbai in S.N.M. Agency (supra) is clearly erroneous. The learned counsel for the respondent also contends that the appeal against orders of Commissioner of Customs are being entertained and the decision of CESTAT, Mumbai in S.N.M. Agency (supra) is not being followed. 3. On perusal of the provisions of Regulations 2013 (supra) and the decision of the Hon'ble Delhi High Court (supra), which overruled the decision of the CESTAT in the case of S N M Agencies, we hold that the Tribunal has the authority to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the Act. In case of non-compliance, the CHA shall bring the matter to the notice of the department. As per the Regulation 13(d) and (e) of Customs House Agents Licensing Regulations, 2004 (now Regulation 11(d) and (e() of Customs Brokers Licensing Regulations, 2013), a Custom House Agents shall advise his client to comply with the provisions of the Act and in case of non-compliance, shall bring the matter to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs and he shall exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage. As mentioned above, the CHA failed not only to guide the party to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , also checked description as declared in B/E. The Bunker store verified with surveyor M/s. Sisma Munic Surveyor, Pipavav. Representative sample of memo drawn in presence of Chief Eng., Surveyor for etc. The examination carried out in presence of Importer/CHA and under supervision of DC and Superintendent (Ex.) Subsequently, the said Bill of Entry was finally assessed as seen vide letter F.No. B/E No. F/698/09-10 dated 25.5.2010 of Superintendent of Customs. However, subsequently the Customs authorities reopened the issue believing the said classification of the vessel to be incorrect and therefore, issued a show cause notice to the importer and the Appellant among others vide F. No. VIII/10-82/Commr/O A/2015 dated 02.03.2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
