VETRI IMPEX Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) WE have before us two appeals and two miscellaneous applications. The appeals are by a CHA. The appeal No. C/13/2004 is against penalty of Rs. 1,00,000/ - imposed on the appellants by the Commissioner of Customs under Section 114(i) and (iii) and Section 117 of the Customs Act. Both the miscellaneous applications are in this appeal, one of them seeking waiver of pre -deposit of the penalty amount and the other seeking early disposal of the appeal. Appeal No. C/73/2004 is against another order of the Commissioner of Customs suspending the CHA licence with immediate effect.

(2.) AS it appears from the records that Appeal No. C/73/2004/MAS already stands posted for early hearing, we have to dispose of this appeal today itself. As the subject -matter of the other appeal is more or less the same as that of Appeal No. C/73/2004, both the appeals can be disposed of by a common order. Accordingly, after allowing both the miscellaneous applications, we take up the appeals for final hearing.

(3.) SHRI K.A. Alagu Murugappan, Proprietor of Vetri Impex (CHA) submits that the orders of the Commissioner of Customs are not sustainable on facts or in law. The penalty was imposed on him on the ground that he qua CHA had abetted the offence found against the exporter of the goods in question. There was no prohibition for export of the goods, nor was any prohibition found by the adjudicating authority. The appellant argues that Section 114 of the Customs Act was not applicable in such a situation. It is further submitted that, though the Commissioner had found his own reasons for imposing penalty on the CHA as early as in November, 2003, he did not have any urgency till March, 2004 for suspending the CHA licence.