TaxTMI 
TaxTMI 
2016 (4) TMI 489
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....7/2008, informing about the involvement of appellant CHA in the case of Fraudulent availment of Drawback on exporters in the name of IEC which were obtained on the basis of fictitious addresses at and in the name of non-existent person, the CHA license of appellant was suspended. Further documents were received from the office of DRI as also the show cause notice issued to appellant on the ground that further Drawback was withdrawn against shipping bills handed over by them, an inquiry was ordered and the inquiry officer held that the three charges under regulation 13 (a), 13(e) & 13(n) of CHALR, 2004 and all the charges were held to be proved; after considering the appellant CHA detailed submissions on 17.10.2013 and 07.11.2013, the adjudi....
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.... no reason to doubt about the genuineness of exporters and failure of investigating authorities to trace out the exporter cannot be attributed as negligence on the part of appellant. It is also his submission that the verification of the exporter done by the authorities in Surat is also not correct and it is surprising that the intelligence agency could not apprehend the person who was the real owner of Exported Cargo. He would submit that in an identical/similar set of facts, this bench in the case of Baraskar Brothers 2013 (294) ELT 415 set aside the revocation order. 4. Learned Departmental Representative would submit that the order of the adjudicating authority is self explanatory and would rely upon the following case laws (i) World....
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....ts were received from Shri Sitaram Tambe of Shashikant Logistic who was a regular customer, and in respect of article or charge no. 2 that they had exercised due deligence certain information by looking up the IEC Code etc. and as regards charge note 3 there is nothing on record to indicate that appellant had not discharged functions with utmost speed and efficiency. Against such defenses, the adjudicating authority, though held against the appellant, has not brought on record anything to indicate which is proving that the CHA had violated the provisions of regulations 13 (a), (e), (n). It is also undisputed that the exports were cleared by the Customs authorities in June and July, 2006, after examination of the very same documents on which....
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....th the provisions of the Act, not bringing the matter to the notice of Dy. Commissioner/Assistant Commissioner of Customs and not discharging their duties as Customs House Agent with utmost speed and efficiency and without avoidable delay and not ensured the proper conduct of any such employees in the transaction of business as agents and be held responsible for all acts or omissions of his employees in regard to their employment. An inquiry was conducted and during the course of enquiry, it was informed that on verification of DGFT website on the internet, both the exporters were registered with JNCH. Further, the appellant also noted the Drawback account of the said two firms was also maintained at JNCH in which Drawback claim would have ....
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....ents of the exporters is not sustainable. Further, we observe that in similar set of facts in the case of Setwin Shipping Agency (supra) wherein the same charges were made against the CHA and in that case, this Tribunal has held that CHA need not to be responsible for verifying the contents of the exporter. Thereafter, this Tribunal has revoked the order of suspension of CHA licence and the said order was accepted by the Commissioner of Customs (General), Mumbai. In the case of Thawerdas Wadhoomal (supra), this Tribunal has held that CHA files shipping documents on basis of material given to him by his clients and if in case of such exercise of his functioning, he believes in good faith that these documents were genuine, he is not liable to....
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....w the policy of pick and choose. In this case, we find that the Commissioner of Customs (General) has followed the policy of pick and choose and there is no consistency in decision while dealing the same situation, thereby he revoked the CHA licence of the appellant, which cannot be permitted. In view of these observations, we do not find any merit in the impugned order, the same is set aside and the appeal is allowed with consequential relief by making operative of CHA licence No. 11/97 by setting aside the revocation of CHA licence." The issue involved in this case is very similar to the facts of the case of Baraskar Brothers is reproduced herein above. 7. As regards the various case laws relied upon by the learned departmental repr....