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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
BHARGAV D.KARIA, PRANAV TRIVEDI
Kandla Clearing Agency Pvt. Ltd. – Appellant
Versus
Commissioner of Customs, Kandla – Respondent
ORDER :
1. Heard learned advocate Mr.Parth Rachchh for learned advocate Mr.Paresh M. Dave for the appellants and learned advocate Mr.Utkarsh R. Sharma for the respondent.
2. These Tax Appeals are filed under Section 130 of the CUSTOMS ACT , 1962 (for short ‘the Act’) proposing the questions of law arising out of the Common Judgment and Order dated 17.09.2003 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short ‘the CESTAT’) in Appeal No.C/89 to 98/2002/NB-C so far as confirmation of the penalty imposed upon the appellants are concerned.
3. This Court by order dated 07.02.2008 admitted the Appeals in terms of the following questions :
“1. Whether a show cause notice issued under Section 28 of the CUSTOMS ACT , 1962 by the Additional Director, DRI [and not by a Customs Officer] was valid in law?
2. Whether an application for rectification of mistake filed by the appellant could have been decided by a Bench of the Tribunal not comprising of the Members who passed the orders on the appeals originally?
3. Whether the penalties imposed on the appellants are correct and justified in the facts in the case”
4. Thereafter, by order dated 20.11.2024, question No.
Custom House Agents can be penalized for facilitating imports using forged licenses, highlighting their duty to verify documentation and ensure compliance with customs regulations.
The Customs Broker cannot be held liable under Section 114 of the Customs Act for employee misconduct unless it is established that the employer was complicit or negligent in verifying documents and ....
Appellants not liable for customs duty due to payment made through CHA, fraud responsibility lies with CHA.
Fraudulent documents render transactions void; importers must exercise due diligence to avoid liability for penalties under the Customs Act.
Penalties under the Customs Act cannot be imposed without clear evidence of intent to defraud or wrongdoing.
The main legal point established in the judgment is the imposition of penalties under the Customs Act, 1962 and the liability of an overseas entity for participating in a conspiracy to evade customs ....
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