9911796707
TMI Blog2024 (8) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... of regulation 20(1) of the CHALR 2004. 2. The appellant in discharge of his functions as a custom house agent carried out customs clearance work in respect of two import consignment imported vide Bill of Entry No. 465477 dated 17/04/2009 & No. 467701 dated 28.04.2009, for and on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the DRI in connection with the said importation as referred above where the appellant was also made a co-noticee. In respect of proceedings initiated under the provisions of CHALR 2004, requisite enquiries were undertaken by the department under Regulation 22 and upon conduct of 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tement dated 27.05.2009 of Shri Sanjeev Kumar Biswal, Managing Director of the appellant firm wherein he has stated that they used to sign and stamp the documents brought by Shri Pappu, and it was only later that they claimed that the work was conducted through authorized personnel only. The other charge regarding violation of Regulation 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o had duly cleared the G-pass examination and valid Custom licence pass and these submissions of CHA firm also reflected in the interim order dated 01.09.2009 passed by Hon'ble Justice Indira Banerjee in the Writ Petition No.891 of 2009." 10. As regards the charge of violation of the provisions of Regulation 13 (j), the following observation of the adjudicating authority 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a specific question regarding non-fulfillment of obligations as per the provisions of Customs House Agents Licensing Regulations, 2004, he stated that he had failed to fulfill the required obligations as per the said Regulations and did not know its consequences." 12. In view of the aforesaid factual matrix of the case, we are not convinced of the department's stand in the matter. While 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 availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
