9911796707
TMI Blog2007 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... information given by importer - DGFT licence has not yet been issued was within the knowledge of the Dept & therefore, the failure on part of CHA to convey the same information to the department could not make any difference – penalty not sustainable - C/598/2005 - A/1690/2007-WZB/C -IV/(SMB), - Dated:- 4-12-2007 - Ms. Jyoti Balasundaram, Vice-President [Order] -1. The Revenue is aggriev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmission was granted by the Dy. Commissioner. Subsequently, all the 4 sea lions were put under seizure on the ground that they were under valued. Show cause notice was issued to the importer as well as to the CHA for undervaluation; short levy charge was upheld and penalty imposed on both the importer as well as the CHA by the Addl. Commissioner of Customs; lower Appellate Authority held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lue of the sea lions was not communicated to the CHA at Mumbai. Therefore, it is clear that the CHA was totally unaware of the fact of undervaluation. He has shown the value on the import documents on the basis of documents furnished to him by the importer. Regarding contention of the Revenue that the CHA did not inform the Customs Department that the importer had not applied for import licence to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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