2010 (3) TMI 994

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.... demanding stiff penalty of revocation of CHA licence and forfeiture of their security. I order accordingly. However, as the CHA licence is already revoked by another order, this order will become automatically operative in the eventuality of earlier order getting set aside in an appellate forum, this order being issued under independent and separate proceedings." The appellant is in appeal against this order. 2. Learned advocate, Shri Kantawala, submitted that this order is totally incorrect in view of the fact that Commissioner has exceeded his jurisdiction in ordering that this order would become operative in the eventuality of an earlier order revoking the licence gets set aside. He submits that such an order could not have b....

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.... As regards the second charge that the CHA did not obtain authority letter from the exporter M/s. Ganesh Enterprises, it was submitted that all the records were seized from the CHA and if the department were to provide the records, the authorization could have been found. As regards third charge, the learned advocate submitted that the CHA did not have the knowledge of the over-valuation or substandard nature of garments and there is no evidence to show that they had such knowledge. 5. Learned DR on the other hand reiterates the observations of the Commissioner in his order. He submits that the very same submissions which were made before us were made before Commissioner also and he has recorded his findings in respect of each and e....

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....ubrat Nair. Shri Tukaram, Shri Pradeep Kumar Jain and Shri Thakkar also had admitted that they were using CHA licence on payment. He submitted that in view of the above, it has been clearly shown by the department that M/s. Mhatre & Sons, CHA licence was allowed to be used by others for payment. They did not know for whom they were working for because of this reason. As regards authorization it was submitted by the learned DR that in view of the statements of concerned persons it becomes clear that Shri Mhatre was not aware of Ganesh Enterprises or Shri Subrat Nair. If he had obtained authorization, he would be definitely aware. As regards the third charge, it may be true that the CHA did not have knowledge of substandard garments but it is....