2003 (12) TMI 149

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....Bengal, for suspending the licence issued to the appellants under the Customs House Agents Licensing Regulations, 1984, is that in the shipping bills of M/s. Soubhik Exports Ltd., the Land Customs Station was shown as TT Shed, Kolkata, whereas the goods were actually exported from IWAI Jetty, Haldia. As such, the Commissioner has concluded that the appellant-company has failed to discharge their d....

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....the Customs Authorities seeking their permission to load and export the goods from Haldia. In fact, it is on record that earlier such permissions were granted and the exporter was expecting that the permission would also be granted in the present case. As such, anticipating the permission from the Commissioner, the shipping bills were amended showing Haldia as the Port of Export and the goods were....