LAWS(CE)-2006-5-205

RAKESH KAPOOR Vs. COMMISSIONER OF CUSTOMS

Decided On May 05, 2006
RAKESH KAPOOR Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) THE appellants, M/s. Rakesh Kapoor, Cargo Helpers are Customs House Agent. Show cause notice was issued to them along with others for revocation of their Customs House Agent Licence and part forfeiture of bank guarantee and security given by them and imposition of penalty. Under the impugned order, the Commissioner ordered for forfeiture of security of Rs. 60,000/ -under Regulation 20(1) of the Customs House Agent Licensing Regulations, 2004 and he dropped rest of the charges.

(2.) IT was argued for the appellants that without the knowledge of the proprietor of M/s. Rakesh Kapoor, Cargo Helpers, their employee Shri B.N. Jha has filed bill of entry in the name of M/s. Sameera Apparels and this was done in his personal capacity. Therefore, action should not be taken against the Customs House Agent. It was also pleaded that the penalty upto Rs. 10,000/ - can be imposed under Section 117 of the Customs Act, therefore, the forfeiture of security should be limited to Rs. 10,000/ -.

(3.) IT was argued by the Revenue that Shri B.N. Jha, 'G' Card Holder of the appellants and Shri Manikant Choudhary, 'G' Card Holder and employee of M/s. Travel Planners Pvt. Ltd., had attempted to clear the goods by forging signatures of customs officers. Shri B.N. Jha, who was the representative of the CHA, M/s. Rakesh Kapoor, Cargo Helper had taken help of Manikant Choudhary for clearance of consignment imported by M/s. Sameera Apparels by forging the signatures of the Customs Officer on 'out of charge order' and obtained gate passes without getting goods examined by the customs officer and the copies of the relevant bills of entry and import documents were un -authorisedly taken away by Shri B.N. Jha, which were later on taken over from his possession. Necessary proceedings were initiated against him along with others. Show cause notice was issued separately, which was adjudicated by the Commissioner of Customs, ICD, Tughlakabad, under order -in -original dated 9 -6 -2005. Penalty was imposed on Shri B.N. Jha and others. Since Shri B.N. Jha, who filed the bill of entry in the name of M/s. Sameera Apparels acted on behalf of M/s. Rakesh Kapoor, Cargo Helpers, therefore, M/s. Rakesh Kapoor, Cargo Helpers are responsible for the action of their employee. Therefore, the Commissioner has rightly forfeited the security under Regulation 20(1) of the Customs House Agent Licensing Regulations, 2004.