2007 (6) TMI 466

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....Respondent. [Order]. -  This appeal arises from the Order-in-Original No. 01/2006-Cus Tech dated 16-12-2005 by which the Commissioner of Customs, Bangalore had dropped the proposal to revoke the CHA licence as proposed in the show cause notice dated 14-10-2004. The show cause notice was issued alleging that the importer M/s. Vedant Enterprises had undervalued and mis-declared the value ....

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....ppellants challenged the allegation and filed a detailed reply. The case was heard separately in respect of the importer alone before the Settlement Commission and settled the issue. The Commissioner after a detailed examination of the matter dropped the proposal to revoke the CHA licence. However he had proceeded to order forfeiture under Regulation 20 of CHALR, 2004 read with Regulation 21 of CH....

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.... does not arise. 3. Heard the learned DR who re-iterated the Commissioner's views. 4. I have carefully considered the impugned order. In the impugned order, the Commissioner has accepted the CHA's submissions with regard to the charge made by the Department in the show cause notice and dropped the proposal to revoke the CHA licence. However he ordered forfeiture of an amount of Rs.....