KRISHNA CLEARING AGENCY Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS appeal has been filed by the appellant with respect to OIO No. 05/CHA/2014 -15, dated 15 -5 -2014 passed by Commissioner of Customs, Kandla under which CHA License No. CHA/KCH/R/6/1993 of the appellant was revoked under Regulation 18 of the Customs Broker Licensing Regulation, 2013 (CBLR, 2013) along with forfeiture of security deposit of Rs. 25,000/ - and surrender of original license, all the cards and passes issued to the appellant by the Revenue. Shri P.M. Dave (Advocate) and Shri Paritosh Gupta (Advocate) appealed on behalf of the appellant. Shri P.M. Dave explained the facts of the imports made by M/s. Binani Cement Limited (BCL for short), Sirohi, Rajasthan and the role played by the appellant. It was strongly argued that even BCL has categorically stated in these proceedings that they were not sure of the fact that charges for dismantling of imported plant were required to be added to the assessable value and that subsequently the case was settled by Settlement Commission on an application filed by BCL. That all the insurance assessment papers required were furnished by the importers and made available to the Revenue by the appellant as per the prescribed check -lists. That statements of the appellant are clearly exculpatory as held by this Bench in Order No. A/10410/2014, dated 10 -3 -2014, in Appeal No. C/10116/2014 : (2014 (304) E.L.T. 578 (Tri. -Ahmd.)) filed by the same appellant. It was his case that appellant could only bring the facts of the case to the notice of the Revenue and as the appellant cannot be expected as an expert and knowing more than the assessing officers on valuation matters.

(2.) SHRI Jeetesh Nagori (AR) appearing on behalf of the Revenue argued that appellant should have advised the assessing officer to add the dismantling charges in the assessable value as per the insurance documents as a CHA acts as a bridge between the importer and the assessing officer. He strongly defended the order passed by the adjudicating authority. He also relied upon the following case laws: -