ROYS INTERNATIONAL Vs. COMMISSIONER OF CUS. (PREV.), KOLKATA

JUDGEMENT

(1.) ON 14 -11 -2007 appeal of the Appellant was dismissed for failure to appear for hearing of the Appeal. However, dismissal was without touching merits of the case. Ld. Consultant appearing for the Appellant prays that order passed by the Tribunal dismissing appeal has seriously prejudiced the poor CHA who was penalized by an amount of Rs. 25,000/ - when he was not actively connected with the allegation made against the importer. He further submitted that there was no reason to believe on the part of the Revenue that the CHA was having intimate connection with the offence alleged against the importer. But he was not aware whether the importer has come in appeal. His prayer was when there was no cogent evidence available on record to impute the CHA to the charges of the nature covered by Section 112(b) of the Customs Act, 1962, the Appellant should not have been by any stretch of imagination dealt to be an offender under law. His prayer was therefore for restoration of the appeal and hear the matter on merit at the interest of justice so that the Appellant shall not be debarred from the process of justice. Tribunal being a highest court of fact, the Appellant may be given an opportunity of hearing to save him from injustice done by Authorities below. His further submission was that such a matter having been decided by Tribunal in the case of Somaiya Shipping Clearing Pvt. Ltd. v. Commissioner of Central Excise, Mumbai - 2006 (197) E.L.T. 552 (Tri -Mumbai), the Appellant should not be unequally dealt under the law.

(2.) THE ld. JDR appearing for Revenue submitted that the Appellant having been given enough opportunity for hearing of its appeal before this forum, dismissal of appeal was just and proper. The grievance of the Appellant at a belated stage should not be heard and Restoration Application may be dismissed. Even on merit, the ld. JDR submitted that the ld. Adjudicating Authority who had found that the CHA was involved in clearance of the documents misleading the Customs Authority, he was rightly penalized.

(3.) HEARD both sides and perused the record.