2013 (8) TMI 68

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....spondent : Shri V C Khole, Dy. Comm.(AR) PER : Ashok Jindal The appellant is in appeal along with an application for early hearing of the appeal against the impugned order wherein the CHA licence no. 11/503 has been suspended vide order dated 23.04.2013. 2. The ld. Counsel for the appellant submits that as the appellant are out of their business, their application for early hearing be all....

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....ubmits that the appellant has no role to play in the said consignment as appellant has not even filed bill of entry for the impugned consignment. Therefore, appellant has no role in the said activity of mis-declaration of the goods. Therefore the impugned order qua suspension of the CHA licence be set aside. 6. On the other hand, ld. AR reiterates the finding of the impugned order. 7. Heard ....