2005 (5) TMI 562

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....llant. Shri Vimlesh Kumar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Vide impugned order, the Commissioner of Customs (General), New Customs House, Mumbai, has ordered suspension of CHA licence held by the appellants herein with effect from 14-12-2005, in exercise of powers conferred under Regulations 20(2) of the CHA Licensing Regulations (CHALR), 2004.....

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....s or all the copies of the bills of entry. This happened during the period 2001 to 2004 prior to February, 2005, when the CHA paid the duty, on coming to know the act of their employee from the importers. The shortfall of duty was made good by the CHA immediately on notice of the misconduct of their employee. The act on the part of the employee of the CHA was up to the period February, 2005 and th....

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....ing to note that the action of their employee, made good short fall in duty, we cannot accept the findings that the continuance of the CHA in transacting business in Customs stations pending enquiry under Regulations 23 is a grave risk and is prejudicial to the inquiry, since the documents relied upon by the revenue to hold that forgery was committed by the CHA employee are with the revenue and th....