9911796707
TMI Blog2024 (1) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... procedural lapse. Shri Harendra M Karia and M/s Asia Shipping had acted bona fide by applying for substitution and thereafter it was the responsibility of Revenue to allow the substitute in the license of M/s Asia Shipping. Having failed to do so, it was a fault of Revenue and not that of the appellants. In these circumstances, the imposition of penalty under Regulation 18 even though there was technical violation is not justified. The penalties imposed against Shri Harendra M Karia and M/s Asia Shipping is set aside and appeals are allowed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR And HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri S Bissa, Advocate for the Appellant Shri Anoop Kumar Mudvel, Superintendent (AR) for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices executed a power of attorney in fact and at law for and on behalf of the firm which was accepted by the Custom Authorities. Accordingly, identity card was issued to Shri Harendra M Karia as power of attorney of M/s Asia Shipping Services Gandhidham which was valid until it was to be revoked. The identity card was never revoked nor surrender by Shri Harendra M Karia. The Custom House Agent License was granted in the year 1993 to M/s Asia Shipping Services under Regulation 10(1) of CHALR, which authorized the said firm to engage in Custom Clearances work to be transected through Shir Harendra M Karia. 2.2 Meanwhile Shir Anil karia Proprietor of M/s Asia Shipping Service also qualified the exam of customs house agent under Regulatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a license to at that Custom house agent and also submitted that this was his first application. 2.5 Shri Harendra M Karia also submitted a under taking wherein he stated that he had not obtained any CHA license in the name of himself or in the name of any company/firm on the basis of CHA examination passed by him under the provisions of CHALR 1984 or CHALR 2004. Based on the application a license was granted to Shri Harendra M Karia under Regulation 9 of CHALR whereby he was authorized to transect business as custom house agent in his individual capacity. The revenue came to the conclusion that based on the qualification obtund by Shri Harendra M Karia two licenses were obtained one in the name of Asia Shipping Services and other in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure had been followed and the name of Shri Harendra M Karia who was qualified under regulation 9 of CHALR substituted with the name of Shri Harendra M Karia and that there would have been no violation. In light of that taking lenient view, the charge for revocation of license is dropped by commissioner. However, a penalty of Rs.50,000/- has been imposed on Harendra M Karia. 2.7 Similar action has been taken, in respect of Asia Shipping wherein the proceedings under for revocation of license against Asia Shipping are also dropped. However, penalty of Rs. 50,000/- has been imposed under Regulation 18. 2.8 Learned Counsel for Asia Shipping and for Shir Harendra M Karia Pointed out that revenue is not competent for filing the appeal again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.1 Considering all these facts and the conclusions, the Commissioner has decided not to revoke the licenses. However, the commissioner has imposed the penalty of 50,000/- each on Shri Harendra M Karia and M/s Asia Shipping. 4.2 Revenue has filed appeal against dropping all the charges on revocation of license against Shri Harendra M Karia and M/s Asia Shipping. M/s Asia Shipping Shri Harendra M Karia relied on the decision of Tribunal in the case of Safe clearing and Forwarding Services (supra) to assert that there is no provision for filing appeal by revenue against the decisions of Commissioner passed under CHLAR and therefore the said appeals are not maintainable. The said decision observes as follows:- 3. Considering the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no other authority has been cited by the Revenue to counter the decision of Tribunal cited by the counsel for M/s Asia Shipping and Harendra M Karia. In this background, we have no option but dismissed the appeals filed by the Revenue as not maintainable. 6. The appeals filed by Shri Harendra M Karia and M/s Asia Shipping relate to the imposition of penalty of Rs. 50,000/- on each of them. We find that the Commissioner has admitted that it was a procedural lapse. Shri Harendra M Karia and M/s Asia Shipping had acted bona fide by applying for substitution and thereafter it was the responsibility of Revenue to allow the substitute in the license of M/s Asia Shipping. Having failed to do so, it was a fault of Revenue and not that of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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