2010 (12) TMI 206

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....stik Shipping Services to use his license for fraudulent activities for payment of Rs. 300/- per container. It was found during the investigation that Shri Brijesh Jayram Nath had prepared a forged round seal of M/s. Kailashpati Chemicals & Minerals Industries and also prepared invoices and filed bogus shipping bills in the name of this firm and attempted the export of Muriate of Potash mis-declaring the goods as Feldspar Powder 200 mesh. It was also admitted by Shri Brijesh J. Nath that he had done this for one Shri Ashok Agarwal and he was aware of the fact what was being exported was not Feldspar Powder. The appellant in his statement had admitted that he knew Shri Brijesh J. Nath and he also knew that he was using his CHA license. Furth....

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....ed the submissions made by the appellants. Initially the suspension order was issued on 14.5.2010 and after and after giving post decision hearing, suspension has been confirmed on 07.9.2010. It is already eight months since the license has been suspended. The suspension of the license is for the incidence which took place in the year 2009 and shipping bills in which mis-declaration was made were dated 16.12.2009. As can be seen from the records, the case is one of simple mis-declaration and also one of seizure and therefore, the time limit for issue of show cause notice under Customs Act is also over. There is no evidence to show that the blank shipping bills duly signed were handed over. From the records, it appears that no authorized per....