Customs, Excise and Gold Tribunal - Bangalore
Cargo And Travel Services (P) Ltd. vs Commr. Of Cus. on 26 December, 2006
ORDER S.L. Peeran, Member (J)
1. The appellant is a CHA. He has been imposed a penalty of Rs. 50,000/- under provisions of Section 112A of the Customs Act for having committed certain omissions and commissioner (sic) in as much as they prepared a letter to Customs on a generated letter head of the importer. They have not obtained authorization from the importer to appear in the matter. It is also alleged that they were aware of the importers signature on Bill of Entry put by Shri Dhruva Kumar of Asia Pacific who was actually clearing the consignment.
2. We have heard both sides.
3. Learned Counsel submitted that CHA has been put under suspension. He is out of business. He has not committed any offence in finalizing the Bill of Entry. The Bill of Entry has been assessed to duty and duty has been paid. The order of assessment has not been challenged. He submits that penalty is not leviable in this case.
4. Learned JCDR submits that penalty provisions are independent of assessments and there is no time limit prescribed for initiating penal action. He submits that appellants should be put to terms.
5. On a careful consideration, we agree with learned JCDR that penal provisions are independent of assessments and there is no time limit fixed for the same. Prima facie the allegation is that he has appeared without authorization. Taking into consideration the fact that he is under suspension, we direct him to pre-deposit a sum of Rs 10,000/- within two months. On such deposit, the balance of deposit has been waived and recovery stayed. Call on to report compliance on 9-3-07. On compliance, the matter shall be heard by Single Member Bench when it is constituted.
(Pronounced and dictated in open court)