Page 243 - ELT_1st September 2020_Vol 373_Part 5

2020 ] AUTO CREATERS v. COMMISSIONER OF CUSTOMS, CHENNAI 681

the other hand, the explanation inserted to define ‘offence report’ in the Customs
Brokers Licensing Regulations, 2013 includes prima facie framing of charges of
alleged acts of commission or omission which, by no stretch, a show cause notice
under section 124 of Customs Act, 1962 can pretend to be superior to any other
communication. It would, therefore, be appropriate for the original information
furnished by the Inland Container Depot Commissionerate at Tughlakabad, spe-
cifically pointing out the role of the customs broker, to be the ‘offence report’
within the meaning of the Regulations. The said offence report dated 6th April,
2017 was not acted upon until long after proceedings under section 112 of Cus-
toms Act, 1962 were initiated against the appellant herein. The time lines pre-
scribed in Regulation 17 of Customs Broker Licensing Regulations, 2018 appear
to have been complied with in its breach. This is not consistent with the mandat-
ed prescription in the Regulations.
11. Considering the merit in the contentions of the appellant, as well as
the plea of non-compliance with statutory time-lines, we find the impugned or-
der to be contrary to law. Accordingly, we set it aside and allow the appeal.
(Operative part pronounced in the open Court)

_______

2020 (373) E.L.T. 681 (Tri. - Chennai)
IN THE CESTAT, SOUTH ZONAL BENCH, CHENNAI
[COURT NO. III]
Ms. Sulekha Beevi C.S., Member (J) and Shri Anil G. Shakkarwar,
Member (T)
AUTO CREATERS
Versus
COMMISSIONER OF CUSTOMS, CHENNAI
Final Order Nos. 40346-40347/2020, dated 12-2-2020 in Appeal Nos. C/42413/2018
& C/40553/2019-DB
Valuation (Customs) - Spares of branded automobiles - Undervalua-
tion, evidence of - Enhancement of value of goods on the basis of Port Load
Document - HELD : Goods found to be branded however, information relating
to brand of goods, totally missing in adjudication order - Also, assessee’s ob-
jection to admissibility of load port documents as evidence for initiating any
proceedings, valid - Department failed to establish as to how information
about load port document procured, therefore information stated in show
cause notices obtained from exporting country not reliable as evidence - No
other evidence relied on in show cause notice for alleging undervaluation,
therefore, undervaluation not established - Impugned order set aside - Reve-
nue directed to assess Bills of Entry on the basis of value declared in Bills of
Entry - Assessee entitled to for exemption from any rent or demurrage in terms
of Handling of Cargo in Customs Area Regulation, 2009 - Section 14 of Cus-
toms Act, 1962. [para 6]
Appeals allowed
EXCISE LAW TIMES  1st September 2020  243