2008 (1) TMI 136

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....ent].1. Vide the impugned order the 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.  ....

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....d pari materia with the earlier Regulation 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 ....

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....ining the correct position. (4) The Customs 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 ....

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.... Central Excise v. Wilfred Sebastian & others [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 evi....