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TMI Blog2015 (12) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... . V. Desai, Sr. Adv with Mr. R B Pardeshi and Mr. A M Khare ORDER P. C. At the hearing of this Notice of Motion (NMA/895/2015), by consent of both sides, we take up the Appeal itself for admission. 2) The Appeal of the Revenue challenges the order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench dated 20th June, 2014. Mr. Jetly appearing in support of this App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was a person involved in flagrant violation of the law. The Customs House Agent should not have assisted him in this manner. In that regard, our attention is invited to the order-in-original and particularly paragraphs appearing at page 126 of the paper book, namely, paragraphs 20, 21, 22 and 23. 3) On the other hand, Mr. Desai, learned Senior Counsel appearing for the Respondent Agent would subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of both Counsel, perused the short order of the Tribunal reversing that of the Commissioner. The principal charge was of violation of Regulation 13(a). That states that the Customs House Agent shall obtain an authorisation from each of companies, firms or individuals, by whom he is for the time being employed as Customs House Agent and shall produce such authorisation whenever required by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risation as so called and faulting the identity of the importer, the Commissioner could not have proceeded against the Customs House Agent. He could not have been held guilty of violation of Regulation 13(a) of the said Regulations. 6) That is how the Tribunal has proceeded. It accepted the argument of the Respondent that it was having proper authorisation from the importer, which was produced be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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