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TMI Blog2018 (1) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... ods which were in 20 containers were sent for examination to the Central Revenues Control Laboratory, New Delhi; and M/s Shriram Institute for industrial research, New Delhi. On their report, it was found that the goods in question were Muriate of Potash (MOP) of fertilizer. 3. It may mention that Potash Chloride (Murite of Potash) of fertilizer is restricted by the DHFT vide Notification No. 03/2009-2014 dated 27/08/2009. Thus it was found that the exported goods were misdeclared by the CHA sales by exporter. So, the necessary proceedings were started against them under Section 124, Customs Act, against the exporter and the CHA. In the proceedings fine of Rs. 50,000/- was imposed on the appellant CHA and equal fine was imposed on the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant was cancelled by the Tribunal (supra). Another offence is under CBLR where the security deposit of Rs. 75,000/- has rightly been confiscated. 7. Further, he submits that CHA is a very responsible position to protect the interest of the nation and the appellant is careless in the matter without examining the goods, he was trying to export the goods. He knew it very well that the said items are prohibited items. The proper opportunity was provided to the appellant to submit his views where he repeatedly said same story that he is innocent. He also submits that his licence has not been revoked. Shri Majhi further submits that the forfeit of the security deposit amount does not amount the question of bread and butter so the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Customs issued the impugned order holding that : '39. In view of aforesaid discussion and also on the basis of findings of the Inquiry Officer, I have to hold that the CHA got actively involved in the fraudulent export of MOP under the guise of Sodium Chloride. It is a fact that the CHA is an important link between the exporter and the Customs and without the active involvement of the CHA the subject export fraud could not have taken place. As such, I have to hold that the export of MOP under the guise of Sodium Chloride has wider implications on the economy and the CHA could not live up to the responsibilities/obligations cast upon him under the CHALR, 2004. I therefore agree with the Inquiry Officer's report that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Shri Prabodh Babulal Shah under Section 117 of the Customs Act, 1962 was not justifiable and thus set aside the impugned order to the extent it imposed penalty on him. However a fine reading of the order also indicates that the same had been ruled on the basis that once the goods were held liable to confiscation under section 113(d) & (l) of the Customs Act, 1962, then any person found liable to any act of such commission or omission or abetment in rendering the goods to such confiscation is liable to penalty under section 114 ibid and not under section 117 of the Act. However, the Commissioner (A) has not absolved the appellant from any action which could be taken under proceedings under CHALR, 2004. The Commissioner (A) has specifically ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vity of the offence which was deserving of the penalty imposed, we note that non-adherence with Circular No.9/2010, dated 8th April, 2010 of Central Board of Excise & Customs was not an aspect considered while doing so. The purpose, content and consequences of the referred circular cannot admit of any conclusion other than the need for a strict adherence to the time-lines. Customs house agents or customs brokers (as they are now designated) are an integral part of customs operations; they are expected to be a professional class of intermediaries for ensuring smooth flow of goods across borders. Being an important constituent of the logistics industry, a number of persons derive livelihood therefrom. Consequently, any detriment to their earn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g: (a) the truth must be culled out at the earliest point in the interest of not only the Customs Broker or for that matter of the department also, (b) that such unlawful activities must be curbed at the earliest point by revoking the licence, (c) unless a time limit is prescribed, action would not be initiated. 9. We have heard both the parties and gone through the material available on record. 10. It may be mentioned that the time limit prescribed in the regulation is applicable regarding the suspension/ revocation of the license. In the instant case, neither the license was suspended nor revoked. So, the time limit is not applicable. 11. In the instant case, only security deposit was forfeited for the offence on the part of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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