Case Law Details
Brief of the Case
In the case of M/s.A.B.Agencies Vs. Customs, Excise and Service Tax Appellate Tribunal, it was held by Kerala High Court that a CHA cannot be absolved of his lapse of supervision and misconduct of his employees attracting Clause 19 of the Regulations warranting action against him under Regulation 20. However, termination of the license of CHA is too harsh and disproportionate on the basis of principles laid down in the judgment in Ashiana Cargo Services v. Commissioner of Customs (I & G) 2014 (302) ELT 161 (Del).
Brief Facts
The appellant was the holder of a license issued under the Custom House Agents Licensing Regulations, 2004. It would appear that apart from its office in Cochin, the appellant had 12 other branches. Among the various persons employed by the appellant to transact its business in the Cochin Custom House, one of them was Sri.Vipin Kumar who was issued an identity card and ‘G’ card bearing Sl.No.48 valid upto 22.8.2014.
It appears that Bill of Entry No.7690810 dated 17.8.2012 on behalf of M/S Madeena Dates, Trivandrum was filed in the name of appellant for clearance of goods which required Clearance Certificate from Plant Quarantine Agencies and Port Health Officers. The required documents were produced and the goods were cleared. On investigation, it was revealed that Sri.Vipin Kumar, the ‘G’ card holder of the appellant had submitted the forged certificate of the Port Health Officer to clear the goods. It was also revealed that the signature of the proprietor of the appellant was forged in the Bill of Entry by Sri.Vipin Kumar. Enquiry also revealed that Sri.Vipin Kumar had submitted forged application for ‘H’ card and ‘G’ card in the Customs Office and on the basis of these applications, cards were obtained in the name of two persons by name Kannan and Anil Kumar Alex.
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