TaxTMI 
TaxTMI 
2012 (3) TMI 412
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....ons 12, 13(a) and 13(d) of the CHALR, 2004. 2. The facts of the case are that the DRI vide letter dated 03.02.2009 stated that the said CHA firm was allegedly involved in the case of misuse of IEC by undervaluing the imported goods and thereby violating provisions of CHALR, 2004. In view of this information, the licence was suspended on 11.02.2009 and the suspension was confirmed on 25.03.2009. Thereafter, Charges were framed and an Inquiry Officer was appointed for the alleged violation of provisions of CHALR, 2004 on the charges of sub-letting the CHA licence to one Shri Manoj Shial for monetary consideration, not having proper authorization from the importer, not advised their clients properly and the appellant has n....
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....se imports cleared by Shri Manoj Shial or ever participated in the clearance of these imports. Therefore, the charge against the appellant that they have let out the CHA licence is not sustainable. He further submitted that the appellant relied on the decision of Dilip A Goplani vs. Commissioner of Customs, Kandla 2003 (160) ELT 223 (Tri. Mum.) and Krishan Kumar Sharma vs. Commissioner of Customs, New Delhi - 2000 (122) ELT 580 (Tri. ) before the Commissioner of Customs during the course of adjudication but the Commissioner of Customs has not considered the reliance placed by the appellant. He further submitted that in similar set of facts in the case of M/s Venkatesh Agencies, CHA who has also been charged as the ap....
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....ind that in case of Daroowala Bros & Co., in paragraph 30 of the order-in-original, the Commissioner has observed that 30. CHA files shipping documents in the Customs on the basis of materials given to him by his client and this is done in good faith considering that these documents are genuine. Proper valuation has necessarily to be done under relevant Customs Rules by the competent Customs Officers during Customs examination of the goods. Act of overvaluation or checking of overvaluation of export goods is not always attributable to the CHA unless proved otherwise. In this case, the CHA has claimed that he produced letter of authorization/Power of Attorney which has otherwise not been rebutted during enquiry. Ho....
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....gnitude of infractions on the part of the CHA, I am of the view that the CHA should be punished adequately. While considering the quantum of penalty to be imposed upon the CHA, I also take into account that the CHA Licence was placed under suspension on 25.07.2008 and they have been out of business since then causing enormous hardship to the company and to the staff and their family members, and thereafter he made operative of the CHA licence by forfeit the entire amount of security deposit. 6.2 In case of M/s Venkatesh Agencies also where the CHA was involved in the same activities, as alleged against the appellant, and in that case also while considering the representation made by the CHA during the course of post de....