2003 (8) TMI 331

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....an, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  Since the issue involved in this appeal lies in a short compass, with the consent of both the sides the appeal itself is taken up for final disposal as per law. Accordingly, we allow the early hearing petition. 2. This appeal has been filed by the appellants against the impugned order passed by the Commissione....

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....onduct is made out against the appellants for suspending their licence especially when enquiry is as yet pending. 4. On the other hand, ld. JDR has contended that the power under which sub-rule (2) of Regulation 21 of the CHALR, 1984 had been exercised by the Commissioner of Customs, validly as the appellants without obtaining proper authority from the importers filed the Bill of Entry for....

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....al on the record to observe that misdeclaration was made by the appellants on their own. The bills of entry were filed by them on the basis of the documents supplied by the importers. From the impugned order we do not find that the aforesaid importers had neither disowned the authority of the appellants to file bills of entry on their behalf nor the import of the goods. We also do not find from th....