Indra Prasanna Mukerji, J. - (1.) THIS writ challenges the adjudication order of the Commissioner of Customs (Port), Kolkata dated 21st July 2014. The challenge to this order is made by a Customs Clearing House Agent, now known as a Customs House Broker. The primary ground of attack is that the writ petitioner was not issued a show cause notice.
(2.) THE other ground is that there was no justification for imposing a penalty of Rs. 1 lakh on the writ petitioner. A quantity of yellow peas was imported by the importer. The vessel anchored at the Sagar anchorage. From this anchorage the goods were brought in barges to the Khiddipur dock. Under the law, the goods were dutiable. But the duty in respect of those goods had been exempted by a Central notification. Permission was granted to the importer to unload 1000 MT. of the goods at or around the Diamond Harbour area. The case against the writ petitioner related to unloading of a part of those goods in the Diamond Harbour area and for proper transportation of the rest from the anchorage to the Kolkata port. The customs department had fixed responsibility on inter alia the writ petitioner for an alleged breach of its duty in unloading a part of the goods and transporting the rest from the anchorage to Kolkata. They relied on a guarantee furnished by the importer, which bears the writ petitioner's signature.
(3.) ACCORDING to Mr. Choudhury, learned Advocate for the petitioner, the guarantee was of the importer only. His client had only the responsibility of unloading the goods in Kolkata. There was no breach of responsibility on their part. They had been proceeded against unnecessarily.;