2017 (6) TMI 308

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....clearances work in the jurisdiction of Mumbai Customs under Regulation 9 (2) of CHALR, 2004. The appellant filed the Bill of Entry in Mumbai for clearance of goods imported by M/s. Chirag Corporation, Bhiwandi under the duty free Import Authorization sheme (DFIA). The Mumbai Customs authorities, upon investigating into the imports, detected under invoicing of goods and an offence case was booked. On completion of investigation a show cause notice dated 14.10.2014 was issued by Mumbai Customs against the importers as also the appellant. A copy of this show cause notice was forwarded by Mumbai Customs to Delhi Customs under the cover of their letter dated 01.12.2014. Upon receipt of this letter the Delhi Customs initiated disciplinary proceed....

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....ai 2016 (334) ELT 289 (Mad). ii) A M Ahamed & Co. Vs. CC Chennai 2014 (309) ELT 433 (Mad). iii) ARK Logistics Pvt. Ltd. Vs. CCE Hyderabad 2010 (261) ELT 648 (Tr. Bang). 5. The Ld. Counsel also challenged the impugned order on merits as well as violation of principles of natural justice. He submitted that the documents based on which the alleged offence has been framed against them, have not been supplied to them either by the Mumbai Customs or by the Delhi Customs and the impugned order has been passed revoking their license even though they have repeatedly sought copies of these documents. He also challenged the impugned order on merits by submitting that the CHA cannot be held responsible for the offence of under-invoicing in as ....