TaxTMI 
TaxTMI 
2008 (1) TMI 136
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.... Commissioner of Customs has suspended the CHA licence granted to the appellants herein on the ground that their activities of subletting their CHA licence , which resulted in attempted export of Red Sanders/Sandal Wood Logs misdeclared as Metal Lamp Stands was detrimental to the national interest and that immediate action of suspension was necessary. 2. We have heard both sides. We ....
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....lation 23 of the CHALR 1984 Regulations:) "22. Procedure for suspending or revoking licence under Regulation 20. (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit, within such time as may be specified in the notice, not....
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....stoms house Agent shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing." 3. In the Thakkar Shipping Agenc....
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....s [1983 (12) E.L.T. 122] holding that the validity of seizure of goods is not affected even if the search is illegal and the Tribunal has dismissed the appeal in the case of Akai Impex Ltd vs. C.C. Mumbai [2003 (156) E.L.T. 700] holding that the statement recorded under Sec.14 of Central Excise Act, 1944 is admissible as evidence as statement under Sec.108 of Cu....