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TMI Blog2022 (4) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ence to Regulation 19(8) of CHALR - HELD THAT:- Mr. Deshmukh could not dispute this fact because if a show cause notice had been issued, it would have been annexed to the Appeal Memo file. Moreover, COC has not explained as to how termination of its temporary employee Mr. Vijay Dixit would amount to lack of adherence to Regulation 19(8) of CHALR by Respondent. There are no justifiable reason t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground of termination of services of Shri Vijay Dixit was after violation of the Regulations and hence of no consequence ? 2. There were two cases involved, one is regarding export cargo and the other is regarding import cargo. The Appeal preferred by Customs Department is only regarding the export cargo. 3. Respondent is a Custom House Agent (CHA). There were two cases reported against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s has actually signed the declarations on the checklists for each of the 10 Shipping Bills which is in clear violation of Regulation 19(5) of CHALR, 2004 as well as Circular No.10 dated 28.12.04 issued vide F. No.S/6-81/2000-Admn, which requires the CHA to transact business of signing Customs related documents either personally or through an employee duly approved by Customs. The CHA has taken the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporter in connection to declaration of description, value and other particulars of the goods in the Shipping Bills which are filed by the CHA and observe due diligence in carrying out their work with efficiency and without avoidable delay. In this regard I observe that the Inquiry Officer after analysis of the charges has categorically concluded that there is no contravention of Regulation 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xit would amount to lack of adherence to Regulation 19(8) of CHALR by Respondent. 6. In the circumstances, we do not find any justifiable reason to interfere in the Order of Custom Excise Service Tax Appellate Tribunal. In our view, the Tribunal has not committed any perversity or applied incorrect principles to the given facts and when the facts and circumstances are properly analysed and corr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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