2019 (1) TMI 1318

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....n to transact CHA business under Regulation 10(2) of the CHALR, 1984 (Now Regulation 9(1) of CHALR, 2004) in Mumbai Customs on the basis of the CHA license issued at Indore Central Excise & Customs Commissionerate. In this case, the officers of SIIB(X)/JNCH investigated into the matter of smuggling of prohibited goods i.e. Red Sanders woods, which were seized at J.N. Port. Preliminary investigations revealed that the consignments were attempted to be fraudulently exported on forged documents. On further investigation into the matter, it transpired that the appellant had filed nine shipping bills in the name of different parties. As per Facility Notice No. 41/2009 dated 10.07.2009 issued by Jawaharlal Nehru Custom House, Nhava Sheva, the CHA....

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....ason for suspension of CHA license; that since details of nine shipping bills were not appearing in the system, it cannot be said that the appellant had failed to follow the guidelines prescribed under Facility Notice No. 41/2009. The appellant has relied on the final order no. A/85876/16/SMB dated 19.02.2016 passed by this Tribunal in the case of appellant itself, to state that under the similar set of facts the appeal was allowed by the Tribunal, holding that penalty cannot be imposed for non-compliance of Facility Notice No. 41/2009. 4. Heard both sides and perused the records. 5. Upon inquiry into the fraudulent exportation of Red Sanders wood on forged documents, the charges were framed against the appellant that it had violated ....