9911796707
TMI Blog2025 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the petitioner was aware of the alleged mis-declaration of value - Department proceeded on the basis of assumption, presumption and surmise in the matter without any evidence or not - failure to consider that the petitioner after obtaining the authorization from the importer viz. M/s. Surya Trading Co., Delhi in course of ordinary business filed the bill of entry on the basis of the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, arising for consideration in this appeal. Appeal dismissed. - T.S. SIVAGNANAM, C.J. AND HIRANMAY BHATTACHARYYA, J. Shri Shovendu Banerjee and Soumyajit Mishra, Advocates, for the Appellant. Shri K.K. Maiti, Tapan Bhanja and Ms. Sarda Sha, Advocates, for the Respondent. ORDER This appeal by the Customs House agent is directed against the final order dated 26th July, 2023 passed by the Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . M/s. Surya Trading Co., Delhi in course of ordinary business filed the bill of entry on the basis of the invoice, packing list, bill of lading, import-export code number etc. provided by the importer. The goods were examined by the customs officers and clearance was done and handed over to the importer. As a CHA the petitioner was never a party or it is not possible for the petitioner to be a pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed and aggrieved by the same the appellant is before us. 5. We have elaborately heard the submissions of the Learned Advocates for the appellant and the Learned Standing Counsel for the respondent. 6. As could be seen from the order of adjudication, the allegations against the appellant are very specific and has been noted in paragraph of the Order-in-Original, which is the basis on which show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing note of the facts of the case wherein the Court on facts held that the Custom House agent in the said case had acted bona fide and merely facilitated the imports. In the instant case the factual finding is different and the adjudicating authority has recorded the modus adopted by the appellant. 9. Thus, we find there is no substantial question of law arising for consideration in this appeal. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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