9911796707
TMI Blog2015 (12) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... container was stuffed in the factory of exporter and CHA was not present there. Neither circumstantial evidence which could show that CHA contributed to the misdeclaration nor any mens rea has been imputed to him. Even on examination of containers, the sample was drawn and sent to the laboratory and laboratory has rightly pointed out that rice contained in the container were non basmati rice and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. 2. Commissioner of Customs, vide Order-in-Original No. 1/Commissioner/GZB/CUS/2012, dated 28-3-2013, imposed penalty of ₹ 1 lakh on the CHA for violation Customs House Agent Licensing Regulation, 2004 read with provisions of Foreign Trade (Development Regulation) Act, 1992 he was under statutory obligation to vouch for authenticity of the declaration. CHA has failed to check t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by any evidence. Samples were drawn and it was on the basis of test report, it was found that exporter has made misdeclaration. Exporter has rightly been subjected to redemption fine and imposition of penalty by the adjudicating authority. 4. On the other hand, learned DR pointed out that, the Commissioner has clearly observed that CHA was equally culpable for not adhering to statutory obliga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted out that rice contained in the container were non basmati rice and not basmati rice. I do not find any support or instance which could lead to CHA being made liable for imposition of penalty although I am aware that CHA has great responsibility in following export and import procedure requirement. Considering totality of facts and circumstances, I am not able to find active participation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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