2011 (4) TMI 188

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs House Agent Licence ('CHA licence' for  short) issued to the petitioners 33 years ago has been suspended under Regulation 20(2) of the Customs House Agents Licensing Regulations, 2004 ('2004 Regulations' for short).   3) The relevant facts are that, the petitioners are carrying on the business as Customs House Agents for last 33 years and have an unblemished record in performing their duties as CHA.   4) The CHA licence of the petitioners have been suspended mainly on the ground that the petitioners had requested for re-export of H.R. coils imported earlier vide Bill of Lading dated 20/5/2010 on the ground that the consignee had declined to take delivery of the said H.R. coils. According to the revenue, the peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tedly Ashwin Impex were not the clients of the petitioners, even then, check-list with shipping bill has been filed without verifying as to whether Ashwin Impex had actually authorised the petitioners to re-export the goods (c) by not taking reasonable steps of enquiry, the petitioners can be said to have aided and abetted in furnishing fabricated bogus documents to the customs authorities with a view to seek re-export of the goods in question.   7) In the present case, the specific case of the petitioners is that, the documents submitted by the petitioners which were found to be fabricated were received by them from the Chinese counterpart. Admittedly, the Chinese counterpart has not only admitted that the documents submitted by th....