9911796707
TMI Blog2024 (4) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... ms - Levy of penalty u/s 112(a) of the Customs Act - alleging that the appellants have not checked the antecedents before undertaking the responsibility of a CHA for the consignments - Misdeclaration of goods - HELD THAT:- On examination of the goods, it was found that the goods had been mis-declared. However, no allegation against the appellants has been made during the course of investigation t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE SHRI RAJEEV TANDON, MEMBER (TECHNICAL) Shri B.N. Pal, Advocate for the Appellant Shri Ashwini Kr. Choudhary, Authorized Representative for the Respondent ORDER Order : [ PER SHRI ASHOK JINDAL ] Both the appellants herein are in appeal against the impugned order imposing penalties on them under Section 112(a) of the Customs Act, 1962 alleging that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant M/s. Banerjee Shipping Agency, who had undertaken the job of clearance of the said goods, being the CHA. 3. It was alleged against the appellants that they have not checked the antecedents of the importer or Shri Ravinder Singh before undertaking their responsibility of clearance of the said consignment as a CHA. In these set of facts, penalty was imposed on both the appellants by way of impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /or its employee is not sustainable; for the said allegation, proceedings are required to be initiated under the Customs Brokers Licensing Regulations and therefore, the impugned order imposing penalty on the appellants is required to be set aside. 5. On the other hand, the Ld. Authorized Representative appearing on behalf of the respondent supported the impugned order. 6. Heard the parties and co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gulations, which proceedings against the appellant have already been dropped. 8. In these circumstances, no penalty is imposable on the appellants as held by this Tribunal in the case of Chandan Chatterjee v. Commissioner of Customs (Port), Kolkata [Final Order No. 77585 of 2023 dated 22.11.2023 in Customs Appeal No. 76593 of 2014 CESTAT, Kolkata]. 9. In view of this, we drop the penalty imposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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