Comr issued notice under section 112 a of custom act

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Querist : Anonymous

Querist : Anonymous (Querist)

12 October 2012 most urgent

whether penalty imposed upon chartered accountant under section 112 a of custom act,if he certified production capacity without visiting factory premises and letter on found that there is no factory premises or machinery. However copy of pan card, notorious rent agreement and SSI certificate and book of account verified by ca. Kindly give me case if possible..
if yes penalty imposed how much

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)

13 October 2012 you must read the case:

https://delhicourts.nic.in/mar06/SANDEEP%20JAIN%20VS.%20UOI.htm

In the case of CCus., Chennai v. BPL Ltd. 2010 (259) E.L.T. 526 (Mad.)

The High Court noted that section 27 of the Customs Act mandates on the importer to produce such documents or other evidence, while seeking refund, to establish that the amount of duty in relation to which such refund is claimed, has not been passed on by him to any other person.
However, in the given case, the respondent had not produced any document other than the certificate issued by the Chartered Accountant to substantiate its refund claim. The certificate issued by the Chartered Accountant was merely a piece of evidence acknowledging certain facts. It would not automatically entitle a person to refund in the absence of any other evidence. Hence, the respondent could not be granted refund merely on the basis of the said certificate.

Thus, the High Court, overruling the Tribunal’s decision, answered the question of law in favour of revenue.

Querist : Anonymous

Querist : Anonymous (Querist)

14 October 2012 can you give more case law in favour of this case. Do you have come across the case when ca had been penalized in 112 a. Do you have address of advocate or chartered accountant who is in practice of customs and solved this case in Chennai. kindly give me address or phone no or email id

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