9911796707
TMI Blog2017 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... A. Any contravention of such obligations even without intent would be sufficient to invite upon the CHA the punishment listed in the Regulations. The view taken by the Tribunal is required to be reversed in view of the licence which was granted by the competent authority to particular person with a particular purpose to be utilized by the same in sub-delegation to any person is required to be deprecated. Revocation is upheld - appeal allowed - decided in favor of Revenue. - D. B. Custom Appeal No. 1 / 2009 - - - Dated:- 27-7-2017 - K. S. Jhaveri And Inderjeet Singh, JJ. For the Appellant : Mr. Siddharth Ranka For the Respondent : Mr. Kuldeep Sharma for Mr. Mahesh Gupta JUDGMENT 1. By way of this appeal, the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Shri N.K. Meena proprietor of M/s. Naresh Kumar Meena, CHA had allowed M/s. IPG Cargo Services, Jaipur to transact CHA business by using his CHA license against consideration of ₹ 400/- + Services Tax per container. Further it appeared that Shri N.K. Tax per container. Further it appeared that Shri N.K. Meena got issued G Card to I.P. Gupta and H Cards to Shri Kishan Singh Kishan Singh Choudhan and Shri Harish Kumar Sharma by fraudulent means, declaring. Them as his own employee, whereas in fact Sh. I.P. Gupta was proprietor of M/s. IPG Cargo Services and other two were employees of M/s. IPG Cargo Services respectively. 5. He relied upon the decision of the Supreme Court in Commissioner of Customs Vs. K.M. Ganatra C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the discretion exercised by the tribunal is inappropriate. 15. In this regard, Ms. Mohana, learned senior Counsel for the Appellant, has placed reliance on the decision in Noble Agency v. Commissioner of Customs, Mumbai MANU/CM/0012/2002 : 2002(142) E.L.T. 84 (Tri. - Mumbai) wherein a Division Bench of the CEGAT, West Zonal Bench, Mumbai has observed: The CHA occupies a very important position in the Custom House. The Customs procedures are complicated. The importers have to deal with a multiplicity of agencies viz. carriers, custodians like BPT as well as the Customs. The importer would find it impossible to clear his goods through these agencies without wasting valuable energy and time. The CHA is supposed to safeguard the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r had transferred its licence by subletting the same to M/s. Prabhat Kiran Mariners in violation of Regulation 13 of the said Regulations and that the Petitioner did not maintain the statutory records and thereby contravened Regulation 19 of the said Regulations and that the Petitioner obtained custom pass for the persons who were not its employees and permitted the employees of M/s. Prabhat Kiran Mariners to use the same before the Custom Authorities for its monitory gain, in violation of Regulation 14 (b) and 20(6) of the said Regulations. The charges against the Petitioner that the said imported goods of the Importer were removed through the West Gate instead of North Gate of the Kandla Port in contravention of Regulation 14(a), without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iolation of statutory regulations and the misconduct is found to be within the legal parameters, all the legal consequences as a result of such violation and the breach have to follow. The case of the Petitioner being the case of contravention of said regulations and misuse of license as CHA, the Respondent Authorities have rightly revoked the license of the Petitioner. The said decision having been arrived at by the Respondents, after taking into consideration all relevant material and the said Regulations, and after following the due process of law, it could not be said that the said decision was illegal, unreasonable, perverse or irrational. Under the circumstances, it could also be not said that the punishment of revocation of licence w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
