2008 (8) TMI 664

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rs Pvt. Ltd. is a CHA having Shri R. Rajesh Bhanushali as one of its directors. Certain cases of misuse of Duty Free Replenishment Certificate Scheme came to the notice of the Directorate of Revenue Intelligence, where fabrics were imported duty free under the cover of duty free licence by tampering with the original sheet/ annexure appended to the said licence. In the present case the original DFRC Licences issued to one M/s. Divya Golbal and M/s. Hardware Trading Corporation were sold in the open market and were used by M/s. Sunline Impex and M/s. Suraj Traders after tampering with the annexure/condition sheets describing the goods allowed to be imported duty free. Shri Anil Saraogi, designated as manager of the CHA, filed four bills of e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equired, as otherwise the licence should have been suspended immediately when the matter came to the notice of the departmental authorities. He referred to the decision of the Bombay High Court in the case of Commissioner of Customs (General) v. Burieigh International, 2008 (226) E.L.T. 49 (Bom.) wherein order of suspension was passed seven months after the alleged misuse came to the notice of the department and it was observed by the High Court that considering passage of time between detection of alleged misuse and order of suspension, the Tribunal's order setting aside the order of suspension cannot be faulted. Similarly, Bombay High Court in the case of Commissioner of Customs v. National Shipping Agency, 2008 (226) E.L.T. 46 (Bom.) has....