TaxTMI 
TaxTMI 
2007 (3) TMI 15
X X X X Extracts X X X X
X X X X Extracts X X X X
....ugned order passed by the Commissioner of Customs, Mumbai, vide which he has ordered revocation of CHA licence of the appellants and for feiture of the entire amount of security deposit. 2. We have heard Shri H.R. Shetty, Ld. Advocate, appearing for the appellants and Shri Dewalwar, Ld. DR appearing for the revenue. 3. As per facts on records, one Shri V.S. Katti, CHA employee made amendments in....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as per enquiry report, Shri Katti was found to be guilty of tampering with the rates of duty in the Bill of Entry. 5. Proceedings were also initiated against the CHA for revocation of his licence, which culminated into impugned order. 6. The Commissioner has observed in his impugned order that serious misconduct of forgery is attributable to Shri Katti, the employee of CHA. The said misconduct o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xamination. At this stage, we take note of the Tribunal's decision in the case of P. B. Nair C & F Pvt. Ltd. v. CC (Gen), Mumbai, 2006 (202) E.L.T. 829 (Tri.-Mumbai) holding that where employee of CHA acted on his own in forging cash duty paid stamps, suspension of CHA licence was not appropriate, especially when the CHA immediately made good short fall in duty. In the instant case also we find th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....icence in that case are still in progress and thus subjudice. Ld. Advocate has drawn our attention to the criminal proceedings inst by the state against the said appellants. Vide its order dated 16-5-2002, Additional Sessions Judge, Raigad has exonerated the appellant on the ground that the evidence not cogent and convincing to prove the ingredients of the criminal conspiracy. As such, the appella....