2015 (1) TMI 533

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....tand not proved, by holding that Statements recorded before Investigating Authorities under Section 108 of the Customs Act, 1962, are not relevant for the purposes of proceedings under CHALR, 2004 and that only evidence tendered before the Inquiry Officer during the course of inquiry proceedings can be held as relevant for deciding whether charges are proved or otherwise, particularly when the evidence tendered during the inquiry proceedings have been controverted by the Inquiry Officer giving cogent reasons and also in view of the decision of the Hon'ble Delhi High Court in Jasjeet Singh Marwaha vs. Union of India 2009 (239) ELT 407 (Del)? (ii) Whether the CESTAT is right in law in relying on the judgment of CESTAT in the case of Thak....

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....ted. The Tribunal's order has not been implemented. 6) The Tribunal has passed an order in the present case on the Miscellaneous Application on 8th September, 2014 directing restoration of the Customs House Agent Licence and if that order or direction of the Tribunal is not complied with, the Tribunal intends to initiate contempt of Court proceedings. Mr. Jetly submits that neither the Revenue nor its officers are at fault. They have filed Appeals to this Court and the Appeals are registered but do not reach admission. They are not heard for admission not because of any fault of the officers or the Advocates but because of pressure of work on this Court. The Tribunal therefore should not have passed such an order and visiting the party....