2005 (12) TMI 337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e, for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  This is an appeal against the order of the Commissioner of Customs cancelling the CHA licence of the appellant herein and ordering forfeiture of security amount of Rs. 25,000/-. The CHA licence has been cancelled on the ground that the articles of charge that the CHA ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f excess drawback or to the CHA for penalty under the Customs Act for aiding and abetting the export firm in obtaining inadmissible excess drawback. The department has, therefore, not established that there has been any case of availment by the export firm of any drawback amount over and above what it was entitled to. This being so, the appellant submits that the cancellation cannot be sustained a....