TaxTMI 
TaxTMI 
2011 (7) TMI 115
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....p; Vide the impugned order, the Commissioner of Customs has ordered suspension of the CHA licence issued to the appellants for a period of two weeks from the date of service of his order and also forfeited the security deposit of Rs.25,000/-. 2. We have heard both sides. We find that the adjudicating authority has given a clear, cogent and detailed reasoning for coming to the conclusion t....
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....ation during the F.H. and hence the failure to comply with this regulation proved. (4) As regards violation 14(d), (l) and 20(7), the I.O. has held that since there is no material on record to disprove the statement of the CHA that he has property advised his clients, the charge is not proved. It is seen from the statement of Shri Anbu dated 11.2.2002 that his company, M/s. Asian Shipping ....
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....ey were tendered for export. I am unable to agree with the I.O. for the reason that in the case of misdeclaration of value the CHA who merely signs the S/B for a monetary consideration cannot be said to have ensured that all documents prepared by him were in accordance with the orders. Had the CHA perused the documents like invoice while signing the S/B they would have come to notice the huge diff....