GUNJAN SHARMA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) ISSUE notice. Mr. Kamal Nijhawan, Sr. Standing Counsel accepts notice. The appellant is aggrieved by the impugned order of the CESTAT directing him to deposit Rs. 20 lakhs as a pre -condition for the consideration of her appeal.

(2.) THE facts of the case are that the appellant is the proprietor of Customs House Agency (CHA) which had filed a bill of entry of the M/s. Planet Oversees in respect of consignment of toys imported from China. Upon receipt of information, investigations were carried out by the respondents who discovered the mis -declaration and that the consignment carried large quantity of prohibited fire crackers and explosives. Accordingly, notice was issued to the consignee. In the adjudication proceedings it was held that the consignee was a fake enterprise which did not respond or participate in the proceedings. The appellant was also held to be negligent in the performance of its responsibility as CHA agent inasmuch as he allegedly did not follow the Know Your Customer (KYC) norms and regulations applicable in that regard. The order -in -original accordingly inter alia directed the appellant to pay penalty to the tune of Rs. 30 lakhs. The appellant approached the CESTAT arguing that he could not be so made responsible for the consignment and held liable for penalty. The Tribunal as a pre -condition for the hearing of its appeal directed deposit of Rs. 20 lakhs.

(3.) COUNSEL for the Revenue argues that the appellant was clearly negligent in his responsibility and that the consignment could not have been even permitted.