2015 (6) TMI 186

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....icense of the appellant under Regulation 20(1) of CHALR 2004 and forfeited the full amount of security deposit furnished by the CHA. 2.1 Facts of the case are that an intelligence was collected by DRI that certain operators/importers are indulging in duty evasion by mis -declaring old car attracting higher rate of duty as new car chargeable to lower rate of duty. Further, the value and model of these imported vehicles were found to be mis -declared inasmuch as high end vehicles/SUV were imported in the guise of low end vehicles. Investigations conducted against some of the operators ravealed that bills of entry in 62 such cases were filed in Customs House, Kolkata by the CHA M/ s.Baid Organisation (P) Ltd. at the behest of one Shri Sures....

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....mmissioner of customs( airport & admn .) allowed the CHA to carry on their CHA business till 16.01.2011 which was extended to 16.7.2011. 2.3 Show cause notice issued to M/s. Baid Organisation (P) Ltd. for revocation of licence and forfeiture of his security deposit for violation of the above-stated regulations which was adjudicated by commissioner of Customs (Airport & Admn .) vide order dated 15.07.2011. After considering the enquiry report submitted by the enquiry officer, various submissions made by the Appellant and facts of the case as per available record, he upheld the charges framed under Regulation 13(a), 13(d), 13(e) and 19(8) of CHALR , 2004. He revoked the license and forfeited the security deposit under regulation 20(1) of C....

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....he commissioner's order in such a case was not justified. He submits that in the present case, the CHA's licence was revoked on 15.7.2011 and since the then CHA is out of a job which is adversely affecting his livelihood. Under the circumstances the CHA has been sufficiently punished. 4. As per contra the ld.A.R . for the Revenue submitted that in para 31 of the impugned order dated 17.10.2012, the adjudicating authority has categorically observed that the CHA had filed 62 bills of entry for clearance of high end cars/SUVs for different importers. In all cases they received the import documents from one Shri Suresh Halde , a resident of Thane, (Maharashtra). But the CHA never tried to know under what circumstances the same person....

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....olation of the provisions of Regulation 13(e) of CHALR . On the other hand according to Appellant, the adjudicating authority has not mentioned in his order any such information required to be imparted to the CHA's client. 6.2 We notice from the impugned order that the ld.commissioner has dropped the charges framed against the appellant CHA for violation of Regulation 13(a), 13(b), 13(d) and 19(8) of the CHALR , 2004. These Regulations inter alia provide that the CHA shall obtain an authorization from his client; transact business in the customs stations personally or through their employee; advise his client to comply with the provisions of the act and Regulation and exercise necessary supervision on conduct of his employee. The Com....