TaxTMI 
TaxTMI 
2014 (12) TMI 984
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....y Commissioner (AR), for the Respondent. ORDER The appellant (CHA) is in appeal against the impugned order wherein their CHA licence No. 11/617 has been revoked by the learned Commissioner vide order dated 22-4-2013 which was suspended on 30-5-2012. 2. Brief facts of the case are that M/s. Bombay Traders imported one consignment declaring unbranded Tissue Paper and Wall papers and bill of ....
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.... cause notice and authorities were found that the charges are stand proved and have been confirmed by the learned Commissioner in the impugned order therefore their licence has been revoked on 22-4-2013. Aggrieved by the said order the appellant is before us. 3. Heard both sides. 4. The learned Consultant appeared on behalf of the appellant submits that in this case, the main charge ag....
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.... and the importer was also not known the appellant therefore, the charge under Regulation 13(a) is proved. 6. Considered the submissions made by both the sides and perused the impugned order. 7. On perusal of the impugned order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any k....