Custom Matter
Querist :
Anonymous
(Querist) 24 June 2010
This query is : Resolved
1. "Z" director of M/s XYZ (CHA)have reiterate to the Department that our CHA Licence is inoperational due to dispute, hence "Z" intorduced "A" and "B".
2. "A" Director of M/s ABC (CHA) who cleared the goods of "B" Importer.
3. "B" Importer who imported goods.
If "Z" (CHA) who introduced "A"(CHA) to "B" (Importer) for clearance of the goods from the port. Clearing activities done by "A" (CHA). The Department found undervalued imported goods and department enhanced the duty.
Now department alleged that "Z" was acting as a front man of CHA firm and also alleged that the "Z" had cleared some consignments of identical goods as Director and had full knowledge that non declaration of crucial parameters like model numbers will have a direct impact on the value of the goods. Also alleged that the "Z" have advised not to mention the model numbers. And put penalty on "Z" under Section 112(a) of Customs Act 1962.
Under What ground "Z" save himself...kindly suggest me the grounds
Sumit Batra
(Expert) 24 June 2010
please let us know whthr any confessional statement has been made by Z or not? has Z cleared identical goods? if the answer to above is No, then Z is not liable.
