2014 (10) TMI 439

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....LR). 2. After hearing both the sides and on going through the impugned order of the Commissioner, it is seen that certain imports were made by M/s. Ansh Enterprises and M/s. Al Barkat Trading Co., who undervalued their goods. It is seen that the work of the said two importers was handled by the appellant's employee Shri Mahipal Singh, 'G' card holder. The said Shri Mahipal Singh in his statement recorded during investigation deposed that he did not know M/s. Ansh Enterprises and M/s. Al Barkat Trading Co. and he was getting all the imports documents from Sh. Mohd. Rofi who is Director of the freight forwarding firm - M/s. B.M.R. Cargo Service. The Commissioner has observed that inasmuch as the consignment was cleared through the pre....

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....e alleged offence was committed by the importers in January, 2012 whereas the suspension order has been passed on 29-10-2012. He draws our attention to various decisions of the Tribunal. 4. In the case of Aman Cargo Pvt. Ltd. v. CC, New Delhi - 2013 (295) E.L.T. 52 (Tri.-Del.) it stands held that the only case brought out so far is that the appellant had handled three consignments in May, 2010 of an importer who later on filed Bills of Entry in his own name and in such Bills of Entries some discrepancies has been detected. Inasmuch as the appellant's licences has been suspended for more than a year, the same should be set aside on this limited ground itself. Similarly in the case of Kashyap Shipping Pvt. Ltd. v. CC, Kandla - 2011 (2....