9911796707
TMI Blog2024 (8) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... he time interlude between the conduct of the said proceedings and the clearance of the imported goods need to be noted. In any case the primary documents like invoice was made available to the authorities. It is however nobody s case that any time lag in sourcing for document was sufficient enough to provide amnesty from the breach of the regulatory provisions. However, the admitted lapse need to be considered with rational implications. It is borne from records that Shri Tapan Kumar, the G card holder and Shri Chakradhar, the H Card holder of the firm were regularly associated with clearance of subject imports. Shri Sanjeev Kumar has reiterated the fact of examination of the imported goods in the presence of his own officers. The fact of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of Three Eye Infotech. While the appellant urges that they carried out and executed the said customs clearance activity, based on related documents as provided to them by their clients, the department has brought into play mis-demeanour on the part of the appellant and non-adherence to the prescriptions of the Custom House Agents responsibilities in law. The facts of the case are that the appellant had filed customs clearance documents for import of 15 inch colour monitors of 500 pieces of Korean origin along with requisite invoice, packing list, bill of lading, etc. vide Bill of Entry No. 467701 dated 28.04.2009. Likewise, they also filed import documents for M/S EASE for 15 inch colour monitors of 500 pieces. This consignment is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same, the present order with which the appellant is aggrieved with. 4. The appellant have essentially assailed the present order as being a misdirected case and non-examination of law points, while taking note of irrelevant considerations besides overlooking such material evidence as relevant to the proceedings. 5. We have heard the appellant as well as the departmental representative in the matter. 6. While it is the case of the appellant, that in so far as they are concerned, they were innocent and had no role in the mis-declaration of quantity, description, valuation, non-declaration that has come to light in the matter, the Ld.Authorized Representative for the department on the other hand submits that the appellant have failed in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 13 (j) stems from the fact that the appellant failed to submit the vital documents like invoice, packing list and delivery challan that were called for during the process of enquiry. 9. Shri Arijit Chakraborty, Ld. Advocate for the appellant has drawn our attention to the following findings of the adjudicating authority recorded in para 26, which is reproduced below: 26. . In this case I find that the declartin in Annexure-I had been made by M/s. Rubee Air Freight Ltd., Custom House Agents holding a valid licence but the declaration had been made through a person named a Papu, who was not the employee of CHA firm, M/s. Rubee Air Freight Ltd. and it is also established by the statement of Shri Sanjib Kumar Biswas recorded under the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority are material for appreciation of the issue : In this regard I find that the Inquiry Officer had called for the Job Register and Job files, with complete set of documents on the related two Bills of Entry maintained by M/s. Rubee Air Freight Ltd. as quoted by DRI for violation of Regulation 13(j) of CHALR 2004. The Counsel of the Party appeared for personal hearing, but failed to submit the same. Instead, he submitted copies of two letters dated May 12, 2009 and May 21, 2009 addressed to DRI, Kolkata which only included mentioning of job Nos., Name of the Importer, invoice No., B/L No. and not with any of the supportive documents. 11. However in order to be fair and just to the cause of the appeal, it needs to be noted that the adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ile it is an admitted position that certain documents could not be made available by the appellant to the authorities during the course of enquiry/adjudication process. However, the time interlude between the conduct of the said proceedings and the clearance of the imported goods need to be noted. In any case the primary documents like invoice was made available to the authorities. It is however nobody s case that any time lag in sourcing for document was sufficient enough to provide amnesty from the breach of the regulatory provisions. However, the admitted lapse need to be considered with rational implications. It is borne from records that Shri Tapan Kumar, the G card holder and Shri Chakradhar, the H Card holder of the firm were regular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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