TaxTMI 
TaxTMI 
2005 (8) TMI 479
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....er : S.L. Peeran, Member (J) (Oral)]. - The appellant is a CHA Agent who has been placed under suspension after six months of the cause of action. The appellant himself had informed to the Department about the mistake committed by his documentation clerk in the shipping bills. His case is that there was no intention to commit any fraudulent act and there was no cause for putting him under suspen....
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....pension order had been set aside. He refers to the Madras High Court judgment rendered in the case of East West Freight Carriers (P) Ltd. v. CC, Madras - 1995 (77) E.L.T. 79 (Mad.) which lays down that suspension of licence is not sustainable unless order indicates application of mind by Collector to the aspect whether immediate action was necessary pursuant to contravention by clearing agent. He ....
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....the department about some mistake committed by their clerk. The Commissioner took six months to place the appellant under suspension. Even thereafter, the Commissioner has not taken any steps to complete the proceedings in terms of the provisions of CHALR. Therefore, the reliance on the cited judgments by the Counsel is justified. The order of suspension has to be immediate and after due applicati....