9911796707
TMI Blog2019 (6) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... nt factual matrix to adjudicate the same is that M/s.Pax Technologies Pvt. Ltd., the importer, was engaged in importing Point of Sale Devices (POS) and Mobile Point of Sale Devices (MPOS) from China. Pursuant to an intelligence as developed by Special Intelligence and Investigation Branch (SIIB) Air Cargo Complex (ACC), Import, New Customs House, New Delhi against said M/s. Pax Technologies, it was observed that the importer has already got cleared one consignment under Bill of Entry No.3650483 dated 19.12.2016 for 4600 Units of D-180 Terminals with the declared transaction value at the rate of 1.5 USD per piece (total value USD 6900). However, the invoice for the said consignments as was procured from M/s. DHL, the Carrier suggested that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted on behalf of the appellant that the appellant CHA had no role in facilitation of the alleged import. His role was limited to the filing of the documents, complying with the paper work, producing the goods for examination, resolving the queries of Customs Authorities so raised and then upon satisfaction of the doubts of Customs Authorities, getting the assessment completed upon the payment of Customs Duty facilitating the goods for clearance from the Customs area. All these duties have fully been complied with by the CHA, appellant herein. However, the knowledge of CHA as far as valuation and quality of goods is concerned was very very limited, who has otherwise fulfilled all KYC norms and had also satisfied that importer was having v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and cleared through the Customs broker, M/s. Rubal Logistics Pvt. Ltd. i.e. the present appellant, who initially filed the Bill of Entry on the basis of invoices raised by M/s. Wang Technologies Ltd. by replacing earlier invoice raised by M/s. Pax Technology Ltd., Hong Kong to M/s. Pax Technology India Pvt. Ltd. itself. From the Order-in-Original, it is observed that the adjudicating authority has gone into the details of the statements of all concerned recorded at the stage of investigation. Not only this, the authority has perused the Master Distribution Agreement of M/s. Pax Technology India Pvt. Ltd. and has observed that the soft-ware license was an integral part of the devices without which the impugned devices could not be ope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... formation and to advice the client accordingly. Though the CHA was accepted as having no mensrea of the noticed mis-declaration /under- valuation or mis-quantification but from his own statement acknowledging the negligence on his part to properly ensure the same, we are of the opinion that CH definitely has committed violation of the above mentioned Regulations. These Regulations caused a mandatory duty upon the CHA, who is an important link between the Customs Authorities and the importer/exporter. Any dereliction/lack of due diligence since has caused the Exchequer loss in terms of evasion of Customs Duty, the original adjudicating authority has rightly imposed the penalty upon the appellant herein. 7. As a result, we do not find any i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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