Customs, Excise and Gold Tribunal - Delhi
M/S. P.S. Bedi & Co. vs C.C., New Delhi on 17 April, 2001
ORDER
S.S. Kang
1. The applicants filed this application for waiver of pre-deposit of penalty of Rs. 25,000.00.
2. Ld. consultant, appearing on behalf of the applicants, submits that the applicant is a Customs House Agent (CHA) and he filed a bill of entry as per the information supplied by the importer. His submission is that the bill of entry alongwith all the documents, such as Chatered Engineer's Certificate, was submitted on 8.8.97, which was noted by the revenue on 9.8.97 and the goods were examined in the month of September, 1997. His submission is that as there is no mens rea on the part of the CHA by misdeclaring the goods imported by the importer, no penalty can be imposed on the CHA.
3. Ld. D.R., appearing on behalf of the revenue, submits that the goods, in question, were second-hand machinery and parts. This aspect of the second-hand machinery and parts. This aspect of the second-hand machinery and part was not declared in the bill of entry and the adjudicating authority also found that there are some over-writings in the bill of entry in respect of valuation of the goods, which cannot be made without the assistance of CHA. He, therefore, submits that the application be dismissed.
4. Heard both sides.
5. In this case, the penalty is imposed on the applicant, who is a Custom House Agent, on the ground that he mis-declared the goods imported by the importer, namely, M/s. Reva Industries Ltd. The contention of the applicants is that they had made declaration as per the documents supplied by the importer and on examination of the goods, a chartered Engineer's Certificate showing the goods in question, as second-hand machinery and parts, was also submitted. There is no finding on mens rea on the part of CHA. Therefore, prima facie, the balance of convenience is in favour of the applicants. Hence, the deposit (sic) whole of penalty is waived for hearing of the appeal. The appeal will come up in due course. (Dictated in Court).