2006 (1) TMI 310

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..... [Order per : Archana Wadhwa, Member (J)]. - The present appeal is against the order of the Commissioner vide which he has suspended the CHA Licence of the appellants under Regulation 20(2) of CHA (LR) 2004. 2. The appellants' main contention is that the alleged offence i.e. export of consignment of sub-standard quality garments under drawback by one M/s. Sungrowth Exports Pvt. Ltd. took ....

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....7 (CESTAT-Mum.) as also on another decision of the Tribunal in the case of G & K Shipping Pvt. Ltd. v. CC (General), Mumbai reported in 2005 (192) E.L.T. 251 (T) = 2005 (68) RLT 569 (CESTAT-Mum.). 3. Apart from the arguments on the merits of the case, we find that the appeal can be disposed of on the above short point. Admittedly, the offence of alleged irregularisation took place in the yea....