2018 (8) TMI 1605

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.... exporter M/s. India Lanka General Impex, Chennai, declaring the goods as "SS Grinder" with spare parts. But DRI investigated into the export consignment and found that the goods were not as declared by the respondent. The consignment was found to contain 'Ketamine hydrochloride' which was a substance prohibited for export. Separate proceedings were initiated for confiscation of the export goods and proceedings were initiated against the respondent by issue of SCN dated 15.05.2007 under the CHALR,2004, proposing to revoke the CHA licence issued to the respondent. The licensing authority ie., the Commissioner of Customs, Chennai, finalized the matter by issue of the impugned order in which he ordered forfeiture of the security deposit of Rs.....

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....n that the appeal of the Revenue is not maintainable. In this connection she relied on the following decisions:- 1. Commissioner of Customs, New Delhi Vs. M/s. Falcon India - 2018 (3) TMI 650-Cestat New Delhi. 2. Commissioner of Customs, New Delhi Vs. M/s. PSB Logistics Pvt. Ltd. - 2017 (11) TMI 553 6. We have considered the submissions made by both sides and perused the records. 7.1 The impugned order has been passed at the culmination of the proceedings initiated against the respondent under the CHALR, 2004. After the due process of Regulations, the Commissioner has refrained from revoking the CHA licence of the respondent but has ordered forfeiture of the security deposit amounting to Rs. 25,000/-. Revenue is aggrieved by the....