TaxTMI 
TaxTMI 
2012 (6) TMI 466
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....by companies holding Import Export Codes (IEC) obtained on fictitious addresses and in the names of persons who were found to be non-existent. The IEC holders M/s Yas Nas Exports and M/s Aka Chem International have cleared shipping bills and declared FOB value of exports excessively high to claim ineligible Drawback. Statement of Shri Vijay Anant Baraskar, Partner of the appellant was recorded where he has stated that they have attended to customs clearance in respect of exports of M/s Yas Nas Exports and M/s Aka Chem International; that the documents for the purpose of customs clearance of the firm were given to him by Shri Sitaram Shantaram Tambe, a forwarder, having a firm by the name M/s Shashikant Logistics; that he had never met the o....
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....ms administration and the CHA has failed in his basic duties by accepting a fictitious, unidentifiable entity as client. Since this was not done, therefore, the CHA was not efficient enough to perform his duties. Thereafter, it was held that the CHA has not performed their job in a professional manner, whereas considering the lapse due to omission and commission on the part of the CHA, the CHA should be punished adequately. Therefore, their CHA licence was revoked. Aggrieved from the said order, the appellant is before us. 4. Shri Anil Balani, learned Advocate for the appellant appeared before us and submitted that the charges against them is that M/s Yas Nas Exports and M/s Aka Chem International were holding IEC obtained on fict....
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....win Shipping Agency. Therefore, in this matter, discrimination has been done to the appellant, therefore, the impugned order to be set aside. He further relied on the order passed by the same Commissioner of Customs (General) in the case of M/s Daroowala Bros and Co., wherein the charges against the CHA was more serious than the charges alleged in this case and after concluding the hearing, it was observed by the Commissioner of Customs that the CHA has performed their job in a casual manner and thereafter he made the operative CHA licence by forfeiting the security deposit. Therefore, the appeal may be allowed. 5. On the other hand, the learned A.R. reiterated the impugned order. 6. Heard both sides and noted the conten....
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....t "I am of the view that CHA has performed their job in a casual manner. Even though I do not fully concur with the findings in the Inquiry Reports, there are enough evidence on records to point out that the CHA has not behaved prudently. But for the lapses on the part of the CHA as enumerated in the Inquiry Reports as well as in my observations after weighing defence put forth by the CHA, it is seen that no malafide intent has been proved against the CHA and thereafter, he made operative the CHA licence after forfeiting the security deposit. In this case, it was observed by the Commissioner of Customs that "the CHA have not performed their job in a professional manner. Whereas I do not agree with the findings of the Inquiry Officer in toto....