2015 (3) TMI 331

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....Agency For The Respondent : Shri P.M. Dave, Shri Paritosh Gupta, Advocates And Shri Jeetesh Nagori, A.R. Per : Mr. H.K. Thakur; This appeal has been filed by the appellant with respect to OIO No. 05/CHA/2014-15 dated 15.05.2014 passed by Commissioner of Customs, Kandla under which CHA License No. CHA/KCH/R/6/1993 of the appellant was revoked under Regulation 18 of the Customs Broker Licen....

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....nt papers required were furnished by the importers and made available to the Revenue by the appellant as per the prescribed check-lists. That statements of the appellant are clearly exculpatory as held by this Bench in order No. A/10410/2014 dated 10.03.2014 in appeal No. C/10116/2014 filed by the same appellant. It was his case that appellant could only bring the facts of the case to the notice o....

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....erused the case records. The issue involved in the present proceedings is whether the CHA License of the appellant has been correctly revoked by the adjudicating authority. Answer to this issue will depend upon the aspect whether appellant was aware that certain elements of expenses incurred by the appellant were required to be added to the assessable value. It has been categorically admitted by t....

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.... incurred by the importer M/s. BCL were not includedand deliberately suppressed that information from the assessing officer. In the absence of any such documentary evidence, the order passed by the adjudicating authority is not justified. The case laws relied upon by the Revenue were delivered in situations where the involvement of the CHA was clearly established by their statements in the those c....