2014 (3) TMI 490

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....ents Licensing Regulations, 2004. 2. The learned advocate on behalf of the appellant made a submission on the facts of the case in detail. The CHA licence was revoked mainly on three grounds (a) failure to obtain authorization of the importer, (b) failure to advise the client and (c) failure to verify the genuineness of the IE code. It is contended that the importer had given an authorization and the concerned file was missing at the time of investigation. He submits that the appellant produced the authorization during the hearing as well as before the enquiry officer. Ld. Advocate in support of his contention drew the attention of the Bench to the affidavit dated 16.3.2011 affirmed by Shri Raja Ananthan, Managing Director, Lubecon Petro....

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....ng authority. He submits that the Settlement Commissions order is relevant in the present proceedings as discussed by the Commissioner. It is submitted that no reliance was placed on the statement of Shri Raja Ananthan and therefore, the request for cross-examination was rightly rejected. It is further submitted that on all the issues raised by the Ld. Advocate, the Commissioner had given finding in detail. 4. After hearing both sides and on perusal of the records, we find that the charges framed on the basis that certain importers of Base Oil and Rubber Processing Oil were resorting to mis-declaration of description, quantity and value and evaded customs duty. In the impugned order, the Commissioner observed that there is negligence/de....

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.... In the present case, on perusal of the enquiry report, dt. 30.1.2012, we find that representative of the appellant appeared before the enquiry officer on 26.12.11 and explained their case. Thereafter on 6.1.2012, Shri Raja Ananthan, Managing Director of the importer appeared before the enquiry officer and stated that he has not given any authorisation letter. The enquiry officer issued the report on the basis of submissions made by the appellant-CHA, statement given by Shri S.Jayagopal, Managing Partner and authorized signatory of the appellant and statement of Raja Ananthan, M.D of the importer. It is apparent on the face of record that the enquiry officer had recorded the statement of the importer after hearing the CHA and observed that ....