9911796707
TMI Blog2017 (5) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ot a party to the undervaluation of imported goods - it is also contended by appellant that CHA were involved in the clearing of the goods but those CHAs were not made noticees in the present case - Held that: - the appellant is a clearing and forwarding agent but as per their statement they are engaged in the clearing of the goods by using the CHA licence of some other CHA. Therefore, it cannot b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Clearing Agency from 2000. Since he did not have CHA licence on his own, he undertook clearances in firm, without a CHA licence. At the time of investigation, it was found that he is getting the import clearances done through M/s. Sky Sea Services. DRI has investigated a case wherein it was found that the appellants was indulged in clearing the goods on behalf of M/s. Vastupal Tejpal (India) and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crores were confiscated with an option to redeem the same on payment of redemption fine of ₹ 94 lakhs and ₹ 17 lakhs. In addition, penalties were also confirmed. Penalty of ₹ 10 lakhs was imposed on the appellants under Section 112 of the Customs Act, 1962, or his acts of omission and commission, which has rendered the goods liable to confiscation under Section 111 of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed reliance on the decision of the Tribunal in the case of Aquarius Maritime Pvt. Ltd. 2017 (346) ELT 285. 3. Shri M.K. Mall, Ld. Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that the appellants, even though, are clearing and forwarding agent, but were admittedly involved in clearing of the goods but under othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uge amount of customs duty. In these facts, the plea of the appellants that they were not aware of the under-valuation of the goods is absolutely incorrect. Therefore, I am of the clear view that the appellant was actively involved in the clearing of the goods and fact of undervaluation was known to them, therefore they aided and abetted in the evasion of the customs duty, committed by the two exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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