Amiable Logistics Defends Position Against Custom Department Show Cause Notice
Amiable Logistics (India) Limited, acting as a custom house agent, has received a Show Cause Notice (SCN) from the Custom Department, Government of India. The notice pertains to a matter involving Amiable AC Emvee Impex and others, carrying SCN No. F. No. DRI/AZU/INV-22/2008/PART-I, originally dated 27/04/2010.The company submitted its defense, asserting that the liability alleged in the SCN does not lie upon Amiable Logistics (India) Limited. According to the company's statement, Amiable Logistics is merely registered as a Custom House Agent for various parties, and the company insists that its role is solely as an agent, not the principal in the transaction.
The defense highlighted several key points, including the need for the proper officers and Adjudicating Authorities to maintain judicial discipline. The company emphasized that they are authorized Custom House agents, and the Customs interpretation of the issues should be viewed within the guidance of circulars like Advisory No.02/2024, dated 23.10.2024.
The legal defense further relied heavily on judicial precedents to establish the company's position. Amiable Logistics submitted that it is a settled position that a penalty cannot be imposed under the Customs Act, 1962, if the Customs Broker did not play a positive role in the alleged offense.
The company specifically cited the following legal judgments supporting its claim:
| Case Name | Details |
|---|---|
| Commissioner of Cus. (Exports), Chennai Vs. I. Sahaya Edin Prabhu | 2015 (Mad.) 264 |
| D.H.Patakar & Company Vs. Commissioner of Cus. (Imports), Mumbai | 2008 (229) ELT 612 (Tri. -Mumbai) |
| Neptune Cargo Movers Pvt. Ltd. | (219) ELT 673 (Tri. -Chennai) |
Furthermore, the company referenced U. Sivasusbramanian v. Commissioner of Customs, Trichy 2004 (155) ELT 97 (Tri. Che), wherein it was held that penalty could not be imposed if there was no allegation that the Custom House Agent (CHA) knowingly abetted the offense.
AMIABLE Stock Price Movement
Today, Amiable Logistics (India) Limited shares settled flat at ₹86.85, mirroring its previous closing value. The stock maintained a stable profile throughout the session, closing today without any percentage movement.Source:
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