TaxTMI 
TaxTMI 
2011 (11) TMI 143
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....oned appeals, as the same have become infructuous. 2. The request of the learned Counsel is accepted and the above appeals are dismissed as withdrawn. 3. Appeal No. C/440/10 is against the revocation of the CHA licence. 4. Brief facts of the case are that an intelligence was gathered that three merchant exporters namely M/s. Metal Concepts (India), M/s. Flamingo Overseas and M/s. Venture Impex have shown export of stainless steel washers and other product of stainless steel under duty exemption scheme from the manufacturing unit of one M/s. Leena Ice and Cold Storage Pvt. Ltd. situated at Thane. The said three exporters have declared M/s Leena Ice and Cold Storage as their manufacturing units. 4.1 As per the data of EDI system to....
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....ore, it was alleged that the appellant did not check the authenticity of the merchant exporter / importer. They have colluded with them and they have not brought to the notice of the officers of Customs/Central Excise about the diversion of the goods of the above said importer/exporters. Therefore, it was observed that the appellant has not discharged their duties as CHA and violated the provisions of CHA. The CHA licence was suspended and thereafter enquiry was conducted and the articles of charges were framed as below: (a) As per Regulation 13(a) of the CHALR, 2004 a CHA shall obtain an authorization from each of the companies, firms or individuals by whom he is for the time being employed as Customs House Agent and produce such au....
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....rized by the importer for the clearance of the goods. The Inquiry Officer in his report has observed that the CHA has failed to obtain the authorization letter directly from two of the importing firms M/s Metal Concepts and M/s Flamingo Overseas. It is further observed by the Inquiry Officer that as per CHALR, 2004 the appellant did not verify the authenticity of the exporter/importer and also failed to verify antecedents of the exporter/importer. He only emphasized that the authorization has not been obtained directly from the importer/IEC holder. 5.1 Shri S.N. Kantawala further relied on in the case of P.P. Dutta vs. Commissioner of Customs, New Delhi - 2001 (136) ELT 1042 (Tri. - Del.) wherein this Tribunal has held t....
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....rised Representative strongly opposed the contention of the learned Advocate and submitted that it is a case of diversion of goods cleared by the CHA. When CHA was not knowing whereabout of the importer and was not duly authorized by the importer, the CHA was involved in the diversion of the goods. He further submitted that in case of OTA Kandla Pvt. Ltd. vs. Union of India - 2011 (269) ELT 457 (Guj.) wherein the Hon'ble High Court of Gujarat has dealt with the issue and held that on the ground of breach of statutory regulations and mis conduct by misusing its licence, once decision is arrived at against CHA on these grounds taking to consideration all relevant material and following due process of law, all legal con....