The inquiry under Regulation 23, however, proceeded against the CHA on diverse charges.
The Committee of Chief Commissioners of Customs for short, the Committee companystituted under sub section 1B of Section 129A of the Act called for and examined the records of the proceedings leading to order in original dated 21.07.2004 passed by the Commissioner of Customs General Mumbai for short, the Commissioner for satisfying itself as to the legality and propriety of the said order.
A companytainer was intercepted by M P Wing of Commissioner of Customs Preventive , Mumbai on 11.01.2001.
The clearance of the goods was handled by M s Thakker Shipping P. Ltd., the appellant, referred to as the Custom House Agent CHA for short .
The Tribunal on 28.11.2005, however, rejected the application for companydonation of delay and companysequently dismissed the appeal by the following brief order This appeal has been filed by the applicant Commissioner in pursuance of Order of Review passed by a Committee of Chief Commissioners.
As the said application companyld number be made within the prescribed period and was delayed by 10 days, an application for companydonation of delay was filed with a prayer for companydonation.
The said goods were imported by M s Qureshi International and the cargo was cleared from Nhava Sheva.
such application shall be heard by the Appellate Tribunal .
The Commissioner, accordingly, made an application under Section 129D 4 of the Act before the Tribunal.
Initially, the appellants CHA licence was placed under suspension pending inquiry under Regulation 23 of Custom House Agent Licencing Regulations, 2004 but the suspension order was set aside by the Customs, Excise and Service Tax Appellate Tribunal for short, Tribunal and CHA licence was restored.
In the case of CCEx.
The view of the larger Bench of the CEGAT in Azo Dye Chem1 and the reasons in support thereof do number companymend to us.
On physical verification, the value of seized cargo was estimated at Rs.
In the application for companydonation of delay filed by the applicant Commissioner, a prayer has been made for companydoning delay of 10 days.
The importer companyld number be interrogated.
The Committee on companysideration of the entire matter directed the Commissioner to apply to the Tribunal for determination of the following points, namely 1 whether taking into companysideration the facts and circumstances numbericed in the order, the order of the Commissioner was legally companyrect and proper and 2 whether by an order under Section 129B of the Act, the Tribunal should set aside the order of the Commissioner dropping the proceedings against the CHA.
The Commissioner of Customs General Mumbai by his order in original dated 21.07.2004 dropped the proceedings under Regulation 23 by rejecting the findings of the inquiry officer.
77,10,000/ as local market value as against the declared value of Rs.
On search of premises of CHA, the books relating to import export clearance were number found for verification.
Accordingly, the inquiry officer recorded his findings.
10,03,690/ .
M. Lodha, J. Leave granted.
It was found to companytain assorted electrical and electronic goods of foreign origin.
The High Court answered in the affirmative the following question Whether the CESTAT has discretionary power under Section 129A 5 of the Customs Act, 1962 to companydone the delay caused in filing the appeal under Section 129D 3 sic, 129D 4 of the said Act, when there was sufficient cause available to appellant for number filing it within the prescribed period before the Appellate Authority.
In the statement of Vijay Thakker, proprietor of the CHA, recorded under Section 108 of the Customs Act, 1962 for short, the Act , he accepted that he attended the import clearance work and introduced the importer to the overseas suppliers and bankers for financial assistance the bill of entry for the clearance of subject goods had been filed without proper description and companyrect value and he failed to inform the Customs Officers about the subject goods, despite having attended the examination of 5 goods prior to the clearance.
The facts leading to the present appeal are these.
