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TMI Blog2001 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... s House Agent. He is challenging the confirmation of demand of short levy under Section 28(2) of the Customs Act, 1962, amounting to Rs. 7,64,867/- against him. It is his submission that all short levies have to be confirmed only against the importer, who filed Bill of Entry, viz. M/s. Pest and Pesticides who imported a consignment Cyanuric Chloride. The plea was rejected by both the authorities o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... C, Calcutta wherein this aspect has been gone into in great detail and it has been clearly held that the function of CHA as an Agent is for only limited purpose of arranging release of the goods and once the goods are cleared, he has no further function and he is not liable for any duty liability or other actions, which are required to be initiated only against the importer. The Tribunal in the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ission is supported by the ratio of the judgment rendered in the case of CC, Cochin v. Trivandrum Rubber Works Ltd. (supra) and that of Tribunal judgment in the case of Krison Electronic Systems Ltd. v. CC, Calcutta (supra). Both the judgments deal in great detail about the function of the CHA as an Agent and his responsibility is to a limited purpose of arranging release of the goods, and once th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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