2009 (9) TMI 759

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....d never met Sajid Patel (Exporter) or verified his genuineness at the time of filing of shipping bills. It is also found in the order that the exporters had claimed ineligible drawback amounting to Rs. 6,49,734/-. 2. The learned advocate on behalf of the appellants submits that the Commissioner has suspended licence which was not at all in existence; further he had no powers to suspend the licence; that there are decisions of the Tribunal holding that the CHA need not have to physically verify the existence of the exporter and further if there is misdeclaration of value in respect of drawback claim, CHA cannot be held responsible. 3. The learned DR on behalf of the Revenue drew our attention to two orders of this Tribunal viz : No. A/....

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.... 4. We have considered the submissions made by both sides. We find that the submission by the learned advocate that the Commissioner has suspended a licence which is non-existent, is not tenable in view of the fact that under the Custom House Agents Licensing Regulation, 2004 it was clearly provided that the earlier licences issued shall be deemed to have issued under the new Regulation and the learned advocate fairly admitted that no fresh licence has been issued to them. If the submissions made by the learned advocate is accepted the appellants could not have been performing the functions of CHA at all since they have no licence in their name. As regards jurisdiction, the learned advocate relied upon the decision of the Tribunal in the ....

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....New Delhi, 2009 (238) E.L.T. 76; (ii) Thawerdas Wadhoomal v. CC, Mumbai, 2008 (221) E.L.T. 252 (iii) Nimesh Suchde v. CC, Nhava Sheva, 2007 (209) E.L.T. 276 (iv) R.N. Lall & Bros. v. CC, Calcutta, 2001 (137) E.L.T. 723 (v) J.G. Exports v. CC, New Delhi - 2000 (121) E.L.T. 754 5. We find that the two decisions cited by the learned DR on behalf of the Revenue were rendered without taking note of all the decisions cited by us above holding that the CHA need not verify the genuineness physically of the exporter/importer. Therefore, the two judgments cited by the learned DR are not of any help. Coming to the decision of the Hon'ble Delhi High Court cited by the learned DR we find that this decision is also not applicable in view o....