A.M.Ahamed & Co. Vs Commissioner of Customs (Madras High Court)
Madras High Court held that an order of settlement brings the entire dispute to an end and the same includes co-noticees as well. As Settlement Commissioner has granted immunity to the importer, no proceedings can be continued against CHA in same transaction.
Facts-
The appellant in his capacity as CHA filed a bill of entry at Tuticorin port on 16.11.2009 on behalf of the importer M/s.I.Tech Imports and Exports, Chennai so as to get used plastic injection mould machines cleared by the customs. The value that was declared by the importer was SGD28500. The customs got the goods value by the Chartered Engineer as SGD44600. On payment of the customs duty, the goods were also duly cleared.
Based on information, the office of the Directorate of Revenue Intelligence conducted a raid on the office premises of the importer. A case came to be registered for undervaluation against importer.
A show cause notice was issued to the importer and also to the appellant. They were asked as to why penalty should not be imposed under Sections 112(a) and 114A of the Customs Act for undervaluation and thereby rendering the goods liable to confiscation.
The Additional Commissioner of Customs imposed a penalty against the appellant for conniving with the importer in misdeclaring the value of the goods.
