9911796707
TMI Blog2017 (11) TMI 1190X X X X Extracts X X X X X X X X Extracts X X X X ..... ts under Section 112 (a) of the Customs Act, 1962 for their role in the import of synthetic diamond powder, watch movements, watch parts and chatons covered under bill of entry dated 21/07/2014. The said goods valued at Rs. 2.16 crores were purported to have been imported in the name of M/s Bharat Medical Devices Pvt. Ltd., New Delhi. The said company categorically stated that they are not involved in any such import. The investigation conducted by the Customs officers revealed that various persons acted in consultation to import the said consignment which was in violation the provisions of Customs Act, 1962. The impugned order recorded the following findings in respect of the present three appellants :- "43.4 In respect of Mr. Vikas Yadav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written submissions made on 26/08/2016 on the question of imposition of penalty upon him are not relevant in the instant case once his active involvement is proved, hence are not discussed further. ..... 43.6 In respect of Mr. Ravinder Singh S/o Trilok Singh, Age-42 years R/o G-1/29, Gali No.32, Rajapuri, Uttam Nagar, New Delhi, holder of G Card No.277/98 from CHA M/s Chand International, New Delhi, it is found that he being a qualified person having experience of Customs Clearance work he has also indulged knowingly in fraudulent work of Mr. Deepak Sharma. Mr. Ravinder Singh, vide his written submissions dated 21/07/2016 as discussed above in para 36 and its sub-paras above, expressed his innocence and said he was discharging his dutie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llow the procedure for clearance of goods as laid down under Customs Act, 1962, accordingly he is also liable for penal action under Section 112 (a) of the Customs Act, 1962 as well as deserves action as warranted under regulation 18, 19 and 22 of the Customs Brokers Licensing Regulations, 2013, which has been dealt separately by the Commissioner of Customs (General), New Customs House, New Delhi". 2. With the above finding, the Original Authority imposed penalties on each one of the appellant. 3. The learned Counsel, elaborating the grounds of appeals on behalf of the appellants, submitted that the bill of entry in the present case was filed on the basis of documents provided by the importer's representative Shri Deepak Sharma. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer and he had appointed the appellant/assessee as CHA then, the requirement of obtaining authorization is fulfilled. 6. The learned AR reiterated the findings of the Original Authority. He further submitted that the role of the appellants in the fraudulent import of mis-declared cargo has been clearly brought out by the investigation. The various aspects brought out during the investigation alongwith evidence have been duly examined by the Original Authority. The CHA had failed to act with the due deligence expected as per law and filed bill of entry without any proper authorization and without verifying the existence and genuineness of the importer. No proper authorization was given by M/s Bharat Medical Devices Pvt. Ltd. for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also elaborated by him in his statement. Shri Deepak Sharma admitted his responsibility in the transaction including the mis-declaration of the imported goods. 8. Shri Anil Kumar Chand, Proprietor of M/s Chand International, New Delhi who acted as CHA in filing the bill of entry admitted that his employee, a G Card holder, Shri Ravinder Singh, got the work for clearing this consignment from Shri Vikas Yadav who is known to Shri Deepak Sharma. He admitted that he did not verify the existence of the importing firm. Admittedly, the KYC norms required to be complied before taking customs clearance work has not been fulfilled by the CHA. 9. Shri Ravinder Singh, G Card holder of M/s Chand International, New Delhi CHA, had sufficient knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
