2011 (3) TMI 710

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....g was given on 3-8-2009 and the suspension was confirmed vide order in original No. 16/POLICY/MKG/2009 dated 17-08-2009. Aggrieved by the order the Appellants are before us. 2. In the order dated 17-8-09 the reasons for suspension were given as under : "It was reported by Joint Commissioner of Customs (P&V), Inland Container Depot, Tughlakabad, New Delhi vide letter C No.VII/ICD TKD/6/Vig/2/9/17668 dated 9-6-09 that the Directorate of Revenue Intelligence, New Delhi was carrying out investigations in the import of Woolen Rages, Electronic, Co-axial Cables, PU Fabrics and other articles by mis-declaring the same as 'assorted printed books'. In all these fraudulent imports, the same modus operandi was adopted by the imports. Invest....

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....the above matter and immediate action was warranted to prevent further misuse of the CHA licence. So, the Commissioner of Customs (I&G) New Customs House, New Delhi in exercise of the powers conferred under Regulation 20(2) of CHALR, 2004 placed the CHA licence No R-2/96 (PAN AAHPD8594-M) held by P.P. Dutta Wing Cdr. under suspension vide order No. 13/Policy/Mkg/09 dated 10-6-09." 3. The Appellant's defense is that though the impugned Bills of Entries show their name, the Bills of Entries were not filed by them. To prove their contention they asked for the initial declarations which have the signature of the person making the declaration and the final copy of the Bill of Entry which have the signature of the employee of the CHA who ....

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....defense can be overruled only if the documents asked for by the Appellant are available. In the absence of the documents the investigation should bring out some other evidence showing awareness or involvement of the CHA in the fraud and to indicate that the concerned Bills of Entries were indeed filed and handled by the Appellant. But no such evidence has been put forth by the department. 8. The post decisional hearing to be given as per Board's Circular No. 9/2010, dated 8-4-2010 should be after disclosing the evidence that is available to indicate mens rea of the CHA. Obviously it need not state the evidence that the department may unearth during the course of subsequent investigation. But at this stage there should be some eviden....