TaxTMI 
TaxTMI 
2009 (3) TMI 786
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....ade Merchandise goods Brass Bangles & Mehandi declaring the net weight of the export consignment at 23560 kgs, FOB value Rs. 1,15,88,435.80 and Drawback amount of Ra. 14,98,900/-. 3. The examination of the goods in presence of Panch Witnesses under Panchanama dated 21-8-2008 revealed that the consignment contained 'Assorted Brass Bangles' weighing 3,060 Kgs; 'Mehendi' weighing 2000 Kgs; 'Nail Colour' weighing 1,776 kgs; 'Assorted Combs' weighing 1,440 kgs; 'Finger Rings' weighing 147 kgs; 'Neckless' weighing 542 kgs;, 'Artificial Mangalsutra' weighing 15 kgs and 'Empty Plastic Boxes' weighing 33 Kgs. The total weight of the export consignment was found to be 9,013 kgs only, as against the declared 23,560 kgs in the subject Shipping Bi....
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....orries at the gate of the CFS Area and the goods were in cartons. The representative of the CHA was present, when the goods were examined by the Customs Officer, but he was not an expert and did not take part in the exercise of examination but was only a mute spectator. After carrying out the examination, to the satisfaction of the officer and not having noted any discrepancy, the goods were ordered to be stuffed into the container and sealed with Customs Bottle Seal. The Shipping Line also put its seal. Subsequently, under examination conducted on 21st August 2008, by the SIIB Authorities, the misdeclaration in quantity was noticed. The CHA agreed, when confronted with these facts that there was a mis-declaration by the Exporter but the CH....
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....cision in the case of Maha Maruthi Logistics Pvt. Ltd. reported in 2007 (216) E.L.T. 538 (Tri.-Bang.). He has stated that the Commissioner had the power to take immediate action and suspend a CHA Licence. The present order contained enough reasons. He drew our attention to Section 147 of the Customs Act, 1962 and a recent decision of the Hon'ble Delhi High Court in the case of Jasjeet Singh Marwaha reported in [2009 (239) E.L.T. 407 (Del.) = 2009-TIOL-87-HC-DEL-Cus.] and stated that the Hon'ble High Court had answered certain vital questions of law. He stated that a CHA Licence could be suspended even after four and half years of the date of the alleged violation. No hearing was necessary before suspension of the CHA Licence. The learned SD....
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....ess activities, the Commissioner, in his wisdom is empowered under the Regulation to suspend a CHA Licence. Every situation, has to be viewed in its individual scope and as to whether immediate action was necessary to be taken and that too in an ex-parte manner would have to be viewed in the facts and circumstances of each case. For example, there may be a situation where on that particular day itself, when it was brought to the notice of the Commissioner, a CHA alleged to have committed a heinous crime, needed to be prevented immediately, then that would be a situation warranting immediate suspension and in an ex-parte manner. On the other hand, there could also be a situation where a Licence had to be suspended because of a report, recomm....
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....y light upon, the argument of unequal treatment given to the CHA would not have sustained. The Hon'ble Mumbai High Court in the case of Raj Clearing Agency has observed that none of the other Appraisers had been suspended, who were conducting illegal activities in the Custom House. This raises larger issue but is for the administrative Head of the Department to look into and correct, if necessary. Suffice it to say that the CHA has undergone suspension for more than 6 months and it is not the intention of any statute to deprive, for inordinate period of time, any person of his fundamental right to do business. Hence, in the overall facts and circumstances of the case, since no Show Cause Notice under the Act has also been issued by the Cust....