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TMI Blog2023 (5) TMI 989X X X X Extracts X X X X X X X X Extracts X X X X ..... ad prior knowledge of the code words/numbers and wholesale market price mentioned in the purchase register of Kolkata based trader - Moreover, the appellants had no access to the Purchase Register of M/s Ma Vabatarini Enterprises. It is seen from the records, that it is categorically stated in the concerned papers that CHA had no role to play in price negotiations between the importers and Shri Dipak Das. The CHA is stated to have a limited role that of arranging the delivery of goods from the Customs area (bonded warehouse) and make arrangements for physical delivery in the presence of the officer of the department. The CHA appellants, merely filed the various bales of entry on the basis of invoices received from the importers and that there is no finding that such invoices received from overseas supplier were fake or fabricated. In short, there is nothing to impute any suppression or mis-statement on the part of the CHA. The entire case of the department is no better than a figment of imagination, based on presumption and attributing knowledge on part of CHA, without any material to support the same. Each case has to be looked at into its own facts and merits and the fact of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... monly concerned in suppression of actual identity of the goods as also their wholesale market price, leading to under valuation and warranting further course of action in law by the authorities. iv. On the basis of aforesaid, it is charged that the appellant CHA who ought to assist the Customs department appears to have just done the opposite, by resorting to suppression misdeclaration and therefore was liable for penal action under Section 112(a) of the Customs Act, as they failed to comply with the provisions of Regulations 13(d) and 13(n) of CHALR the said regulations. The CHA is also therefore liable to penalty under Regulation 20 of CHALR-2004. 3. Thus the CHA was issued notice for revocation of their CHA licence and forfeiting of their Security Deposit as they : i. Failed to advise client to comply with the provisions of the Act and failed to bring the non-compliance to the notice of the department - (Regulation 13(d)). ii. They failed to discharge their duties as Customs House Agent with speed and efficiency - (Regulation 13(n)). 3.1 Subsequently, two corrigendums came to be issued involving the appellant as notice, in respect of certain imports routed through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als produced against the CHA M/s. Gee Pee International, regarding the allegation of violation of provisions of Regulation 13(d) and 13(n) of CHALR, 2004 was not sufficient and failed to establish any charge against CHA M/s. Gee Pee International. The adjudicating authority also found that Inquiry Officer in his findings stated that the allegation made against the CHA M/s. Gee Pee International for violation of provisions of Regulation 13(d) of CHALR, 2004 as it was analyzed on the basis of statements dated 22.11.2008, 24.11.2008, 03.12.2003 and 22.12.2008 recorded by DRI under provision of Section 108 of Customs Act, 1962 from Shri Dipak Das and the Purchase Register maintained by him wherein, the meaning of all the code words and value of purchased goods mentioned in the said register had been explained by Shri Dipak Das. It was also observed by adjudicating authority that CHA, M/s. Gee Pee International in their reply before Inquiry Officer submitted that they have at all material points of time ensured that all related documents, as required for such consignment(s) of old and used garments were made available to them by the importer(s) concerned. They also ensured at all mate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d average price of Rs.39/- per kg (approx. USD 0.78 per kg). Thus whatever be the allegation regarding mis-declared value of imports, these is not a shred of evidence to impute the CHA, with this alleged imputation of misdeclaration and ascribe the onus on him. 5. Also it is observed from the order passed by the LD. Commissioner that as far as knowledge on the part of the CHA about the code words and access to purchase registrar of Ma Vabatarini Enterprises, was concerned, it does not come out that the CHA was well aware of and had prior knowledge of the code words/numbers and wholesale market price mentioned in the purchase register of Kolkata based trader. It is also noted that in appeal against the value loading (based on the Purchase Register) as proposed by DRI, the said loading of value was rejected by the Tribunal as well as the Hon ble High Court. Moreover, the appellants had no access to the Purchase Register of M/s Ma Vabatarini Enterprises. It is seen from the records, that it is categorically stated in the concerned papers that CHA had no role to play in price negotiations between the importers and Shri Dipak Das. The CHA is stated to have a limited role that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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