2013 (6) TMI 798

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..... The brief facts of the case are that the respondent received an information from DRI that the appellants were found to have grossly abused the CHA licence by aiding and abetting conspiracy involving fraudulent methods and practices and had fraudulently claimed export of chemicals to an aggregate FOB value of Rs. 24.97 crores through Jawahar Custom House on the strength of forged and fabricated documents and had thereby illicitly and illegally claimed DEPB credit to the tune of Rs. 2.66 crores by DEPB holder M/s. Aristo Exports, managed by the partners of the appellant firm. On receipt of this information from DRI, the CHA licence has been suspended under the provisions of Regulation 20(2) of CHALR, 2004. The said suspension was chall....

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....Tribunal was that there was no finding that any of the bogus shipping bills were signed by the partner or authorized signatory of the appellant-firm and no statement of any customs officer was recorded who processed shipping bills or granted Let Export Order. Therefore, the suspension order was set aside and the respondent was given the liberty to proceed as per Regulation 22 of CHALR, 2004. Accordingly, charges were framed against the appellants and enquiry officer was appointed. Before the enquiry officer the appellants submitted that for the purpose of attending to any exports, any of the partners of the appellants or any other authorized employee of the appellants would be required to sign and submit certain declarations and these docum....

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.... declaration filed by the appellants or the exporter which were not supplied to the appellants and the matter has been proceeded. Therefore, there is a gross violation of principles of natural justice. Therefore, the impugned order is to be set aside. 4. On the other hand, the ld. AR for the Revenue reiterated the findings of the lower authority and submits that as the appellants were involved in fraudulent availment of DEPB script without exporting the goods, therefore, the ld. Commissioner has rightly revoked the CHA licence. 5. Heard both sides and considered the submissions in detail. We find that in the earlier round of litigation, this Tribunal has held that there was no finding recorded in the order of suspension of t....