SANJAY DAVE Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THE challenge in the present appeal is for imposition of penalty of Rs. 75,000/ - upon the appellant, who is a CHA, in terms of provisions of Section 112 of the Customs Act 1962. In addition, trucks belonging to a transport company stands confiscated with an option to the appellant to redeem the same on payment of redemption fine of Rs. 1.5 Lakhs.

(2.) VIDE the same impugned order, Commissioner has confirmed duties and has imposed penalty upon one importer M/s. Banlev Chemexim Pvt. Ltd. Appeals of the other appellants already stand decided by the Tribunal vide order dated 24 -6 -2008, confirming the demands but lowering the penalties.

(3.) THE allegations and findings against the present appellant is that, being a CHA he has not exercised due diligence to check that the brass scraps imported by the importer under DECC scheme is delivered at appropriate address and is used for the purposes for which the same was imported. He has observed that CHA has a vital role to play with the imported goods even after clearance from the customs, inasmuch as it is his obligation to assist the department that the concessional benefits are correctly availed of by the importers. As the appellant, being a CHA has not properly executed his job, penalty stands imposed upon him.