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1 - 10 of 16 (0.23 seconds)Section 10 in The Customs Act, 1962 [Entire Act]
Falcon India vs Commissioner, Customs-New Delhi ... on 21 March, 2022
13. The Tribunal in M/s Falcon India Vs Commissioner of
Customs, New Delhi held as under:
Jasjeet Singh Marwaha vs Union Of India And Others on 13 February, 2009
12. We find that the Delhi High Court in the case of Jasjeet
Singh Marwaha (supra) has held that the CHA can be held
responsible for the violation of the Customs Act, and not only the
violation of CHALR (now referred to as CBLR). The relevant para of
the judgment is reproduced hereinbelow:
Kunal Travels (Cargo) vs Commissioner Of Customs (Import & ... on 27 March, 2017
In this
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regard, the counsel relied on Kunal Travels (Cargo) Vs. CC
(I&G), IGI Airport, New Delhi- 2017 (354) ELT 447 (Del.),of
the Tribunal, wherein it was held that "if goods did not corroborate
with declaration in Shipping Bills, it cannot be deemed to be mis-
declaration by Customs House Agent." The statements dated
07.08.2017, 08.08.2017 and 15.12.2017 of the appellant are
contrary to that of his statement dated 06.08.2017. He submitted
that contradictory and retracted statements have no evidentiary
value. He stated that the appellant had duly verified the
antecedents of the exporter and IEC number before taking up the
assignment of impugned goods. He had obtained the PAN and IEC
documents from the exporter and had duly verified the same on the
sites of Income Tax Department and Directorate General of Foreign
Trade. It is a matter of record that the exporter had used the said
address for the purpose of correspondence and obtaining of IEC.
Besides, the exporter Shri Shubham Garg in the present case was
duly found to be existent and appeared before the Customs
authorities and it is not a case of the Department that his
credentials were found to be wrong.
Commnr. Of Customs(Preventive) vs M/S. Aafloat Textiles (I) P.Ltd.&Ors on 16 February, 2009
C/51402/2019
The Apex Court in Commissioner of Customs Vs Aafloat
Textiles (P) Ltd., [2000 (235) ELT 587] held on principle that
fraud and collusion vitiated even the most solemn proceedings in
any civilised system of jurisprudence.
Section 108 in The Customs Act, 1962 [Entire Act]
Surjeet Singh Chhabra vs Union Of India & Ors on 25 October, 1996
In this context, we note that the Apex
Court in its judgment in the case of Surjeet Singh Chhabra Vs
UOI [1997(89) ELT 646 (SC)] held as follows:
Bhaskar Logistic Services Pvt. Ltd vs The Union Of India & Ors on 23 June, 2016
(i) Bhaskar Logistic Services Vs UOI [2016 (340) ELT-17 (Pat)]
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Commr.Of Customs vs M/S K.M.Ganatra & Co. on 14 January, 2016
(ii) Commissioner of Customs Vs K.M. Ganatra [2016 (332) ELT- 15
(SC)