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TMI Blog2016 (6) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... signed and shipping bills were not done by respondent for the sake of convenience, but for receipt of consideration. We therefore are of the considered opinion that this is a matter fit for remand to the original authority for denovo adjudication. The original authority shall give reasonable opportunity to the respondent to furnish any further evidence if necessary. - Decided partly in favor of revenue. - Appeal No. C/235/2007 - A/30467/2016 - Dated:- 19-5-2016 - Ms. Sulekha Beevi, C.S. Member(Judicial) And Mr. Madhu Mohan Damodar, Member(Technical) Shri Ajit Kumar, AR for the Appellant Shri Mohd.Anwar Ali, Advocate for the Respondent ORDER [ Order per: Sulekha Beevi, C.S. ] 1. This is an appeal filed by Revenue ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Complex whereas imports other than baggage and exports are attended by Shri K.Vijay Kumar and Shri Jameeluddin in the name of CHA firm, that these persons are running a logistic firm by name M/s Unique Logistics and also attend to the Customs Clearance work in the name of M.G.Khan; that these two persons collected CHA charges and issued bills to clients; that they paid lumpsum amount of ₹ 10,000/- per month to Shri M.G.Khan for using M.G.Khan s CHA Firms names. Shri Khan inter-alia, stated that though there is no written agreement to that effect, he get approximately ₹ 100/- per bill from M/s Unique Logistics and Mr. Khan signs the documents as and when required. When the signed blank Shipping Bills and Bills of Entry, recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods. 5. Similarly, show cause notice was issued to respondent, proposing penalty as he signed the Bills of Entry and got them filed by importer through G.Card holder, Shri Vijaya Kumar for failing in duty to correctly guide importer in declaring and affixing correct RSP labels on packaged commodities, and trying to throw the responsibility on G-card holder and importer. It was also alleged that respondent allowed his G-Card holder, Shri K.Vijaya Kumar to misuse the G-Card to attend the Customs Clearance of importers on behalf of M/s Unique Logistics. That from the statements of Shri M.G.Khan and Shri K.Vijaya Kumar, it was seen that they are not acting as an employer and employee (CHA licensee and G.card holder of M/s M.G.K.Associates ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s M.G.Khan, CHA (respondent herein) with clean record; that he has attended to customs clearance as G card holder of CHA firm of M.G.Khan only. That he is doing Logistic support to importers and exporters under M/s Unique Logistics and this is separate activity. He denied indulging in violation of provision of regulations. 9. The Commissioner has observed that on perusal of statements, the charge regarding the utilisation of CHA license by Shri K.Vijaya Kumar and payment of certain remuneration for such utilisation is established. That the statements recorded under Section 108 of Customs Act, 1962 was not retracted. That these statement hold precedence over the reply. Thus the contravention of Regulation 13(b) of CHALR, 2004 is theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of appellant/department is that the statements were not retracted and therefore, reliable. 12. In the case of Jai Ambe Logistics Vs Commissioner of Customs (General) NCH, Mumbai 2015( 327) ELT 730(Tri-Mumbai) it was held that when no evidence is adduced to show that any consideration has been received by CHA for subletting the license, the allegation has no basis whatsoever. Similar view was taken by tribunal in Unison Clearing (P) Ltd. Vs Commissioner, Mumbai, 2015( 329) ELT 269(Tri-Mum). 13. On appreciating the facts, we are able to see that no evidence is put-forth by department to prove that the handing over of blank signed and shipping bills were not done by respondent for the sake of convenience, but for receipt of considera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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