TaxTMI 
TaxTMI 
TaxTMI 
2015 (11) TMI 947
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....ai Seaport; that the subject container contained goods belonged to several persons whereas the baggage declaration was filed in the name of one single passenger name Mohamed Jakkiriya Mohamed Idris in order to mislead and thereby evade applicable duty, fine and penalty. Statements were recorded from authorized signatory of appellant. After due investigations, the CHA licence was suspended on 12.7.2012 under Regulation 20 (2) of CHALR which was further continued vide impugned order. Hence the present appeal. 3. Ld. Advocate for the appellant submits that the appellant's CHA licence was initially suspended on 6.7.2012 and subsequently the suspension was continued by the impugned order dt. 9.8.2012. Ld. Advocate submits that in this case,....
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....issed the Revenue's C.M.A. and upheld this Tribunal's order revoking the suspension on identical case. The relevant paragraph of Hon'ble High Court order is reproduced as under :- "26. The Government of India, Ministry of Finance (Department of Revenue), Central Board of Excise & Customs, New Delhi has also issued Circular No. 9/2010-Cus., dated 8-4-2010 in F. No. 502/2008-Cus VI, wherein clarification on procedures in issuance of licence to CHAs have been issued and it is relevant to extract the following paragraphs : "(v) Time limit for completion of suspension proceedings against CHA licensee under regulation 22 : 7.1 The present procedure prescribed for completion of regular suspension proceedings takes a long time sinc....
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....ate suspension under Regulation 20(2). Accordingly, the investigating authority shall furnish its report to the Commissioner of Customs who had issued the CHA license (Licensing Authority), within thirty days of the detection of an offence. The Licensing Authority shall take necessary immediate suspension action within fifteen days of the receipt of the report of the investigating authority. A post-decisional hearing shall be granted to the party within fifteen days from the date of his suspension. The Commissioner of Customs concerned shall issue an Adjudication Order, where it is possible to do so, within fifteen days from the date of personal hearing so granted by him. 27. The Hon'ble Supreme Court of India in the decision of Ranadey M....
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.... profession can be stopped for a prolonged period through the means of a suspension order and such an approach is against the provisions in Regulations 20 and 22 of CHALR, 2004. In fact, CESTAT South Zone, Chennai in the decision in Maharaja Cargo v. Commissioner of Customs [2012 (284) E.L.T. 409 (Tri.-Chennai)] has found that the order of suspension under Regulation 20(2) is sustainable and observed that the action to suspend CHA is only a preliminary and interim measure and the authorities are required to hold an enquiry and decide whether any action is required to be taken against the appellant and this is not a stage for the Tribunal to pre-judge the issue and influence the enquiry and subsequent proceedings and once the final order is ....