CONTINENTAL CARGO SERVICES Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) BOTH the appeals are based on common facts and common question of law. Therefore, they are being taken up together for disposal.

(2.) THE brief facts of the case are that M/s. Continental Cargo Service is partnership concern and Shri Bhupinder Singh is one of the partners. M/s. Continental Cargo Service is a Customs House agency and is holding a CHA agency for Customs clearance work. The appellants M/s. Continental Cargo Service filed shipping Bill Nos. 15650 to 15653, dated 9 -8 -98 on M/s. Cinex Overseas for glass beads. After clearance of the said consignment from ICD, Tughlakabad, on its way to Mumbai, the said consignment was intercepted by the Customs authorities. On re -examination of the consignment, it was found that the goods were not of a primary quality and actually consisted of junk and waste material.

(3.) A show cause notice dated 1 -12 -98 was issued to Shri Bhupinder Singh partner of M/s. Continental Cargo Service and to the exporter for confiscation of the goods and for imposition of penalty. A separate show cause notice dated 21 -4 -99 was issued to the appellants Continental Cargo Service for cancellation of CHA licence. In the show cause notice issued on 1 -12 -98, the adjudicating authority confiscated the goods and imposed a personal penalty of Rs. 25 lakhs on Shri Bhupinder Singh under Section 114 of the Customs Act. In respect of the second show cause notice dated 21 -4 -99, the adjudicating authority cancelled the CHA licence and appropriated the security amount of Rs. 50,000/ -.