TaxTMI 
TaxTMI 
TaxTMI 
2004 (10) TMI 421
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....V.K. Agrawal, Member (T)]. - In this appeal M/s. Cargo Care are challenging the suspension of their Customs House Agent (CHA) Licence. 2. Shri Bipin Garg, learned Advocate, submitted that the Commissioner has suspended their CHA licence on the ground that they had indulged in fraudulent and illegal practice in the clearances of export consignment and colluded with exporters in claimin....
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.... licence. He relied upon the decision in the case Vetri Impex v. C.C., Trichy, 2001 (135) E.L.T. 95 (Tri. - Chennai), wherein it has been held that as there is nothing on record showing any emergent situation to warrant immediate action under Regulation 21(2) of Customs House Agents Licensing Regulations, 1984, the suspension of the CHA licence cannot be upheld. Reliance has also been placed on th....
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....e clearance of export consignment and colluded with exporters for claiming drawback fraudulently; that penal action under Section 114 of the Customs Act has been proposed against the appellants in those show cause notices, which are pending adjudication; that enquiry regarding violation of Customs House Agent's Licensing Regulations, is still pending against the appellants as they had not cooperat....
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.... completed and the show cause notices have been issued for further action against exporting as well as the appellants under the provisions of Customs Act for imposition of penalty. We observe that the licence of the appellant was suspended in March, 2003 and since then no action has been taken to revoke the same. We do not find any substance in the submissions of the learned D.R. that the CHA is n....