2006 (7) TMI 406

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....nt. Shri P.B. Ranadive, Consultant, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. -  This is an appeal of revenue. The facts of the case are that M/s. Chhaganlai Mohanlal & Co. are holders of CHA licence who were transacting CHA business in Bombay. Some investigations revealed that one Shri Ashwin Shah was clearing the consignments for imports by using the licence of M/....

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....he ground that in a similar case earlier Commissioner has held that soliciting or accepting business through an intermediary is not misconduct and the Customs House Agents (Licensing) Regulation do not prohibit the acceptance of business brought by a middleman and is silent or do not touch upon the manner in which the business is to be sought by the CHA. 2. The Revenue in its appeal has su....

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....mployees were his employees. This presentation appears to be merely a concoction or some after-thought as otherwise how the two employees of one CHA could work for the other and also get paid. In view of this it was submitted that the Commissioner's order dropping the charge should be set aside. 3. Heard both sides. 4. We have considered the submissions. We find that the Revenue's ....