9911796707
TMI Blog2007 (9) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... he has confirmed the suspension of the CHA Licence No. 11/106 held by the appellant and its continuation under CHALR, 2004. 3. The appellant states that he is holding the CHA licence since the last more than 50 years and is enjoying an excellent reputation. He has several employees, who have been rendered jobless due to the passing of the order. 4. He has contended that he had always obtained authorization letters in connection with the import-export consignments entrusted to him and he has'maintained the statutory job register as prescribed under the Regulations. He has contended that unless the prescribed documents are filed with the respective Bill of Entry, the proper officer would not assess any such deficient Bill of Entry. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... heir defence. It was ordered that fresh proceedings shall be initiated and completed within a period of one month from the date of receipt of the CESTAT's order dated 16-3-2007. After following the necessary adjudication proceedings the Commissioner has passed the impugned order dated 1-05-2007 as referred to above. 6. We have examined the case. We find that the impugned order is in correct on facts. Shri Vinod Manjrekar and Shri Shiraz Lalani, both the employees of the CHA firm, were never arrested at all, contrary to the findings recorded in para 4 and 14 of the impugned order passed by the Commissioner. There is absolutely no allegation against the appellant nor any of the arrested person has given any inculpatory statement against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conspiracy involving fraudulent methods. We find that the charge of aiding and abetting the illegal import cannot be fastened on the appellant, who, in the capacity of a CHA is not supposed to look into the details of genuineness of the importer when IEC number is produced by the importer. More over, it has been held that the CHA files shipping documents in the customs on the basis of the material given to him by his clients and if in the case of such exercise of his functioning, he believes in good faith that these documents were genuine, he is not liable to penal action. In this connection, reliance is placed on the following case laws: (i) Nimesh Suchde v. Commissioner of Customs, Nhava Sheva, 2007 (209) E.L.T. 276; (ii) Eagle ..... X X X X Extracts X X X X X X X X Extracts X X X X
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