TaxTMI 
TaxTMI 
2005 (3) TMI 357
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....resented in the Mumbai Custom House on or before 22-3-2005 would be allowed to be processed up to 6-4-2005 and not subsequently as the CHA Licence No. 11/98 held by G & K Shipping Pvt. Ltd. under the powers contained in Regulation 20(2) of CHALR 2004, pending enquiry under Regulation 22 of the CHALR 2004, would be suspended, and that the appellant were not authorised to transact any business in the Mumbai Custom House, Airport, Docks, A.C.C. or Nhava Sheva Custom House etc. It was also directed vide the impugned order that Identity Cards of all employees, along with the original Custom House Agents Licence No. 11/498 should be surrendered to the Custom House immediately. It was also notified that wherever the aforesaid CHA has stood and acc....
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....I went in the cabin of Shri Kalra. I said that I would like my container to be released today itself. The accused told me "to pay the money to Raju". I replied that I do not know Raju. The accused then said your CHA knows Raju." Panch No. 1 then left room as the accused was not talking before him. In the meantime, a tall person entered the cabin of the Shri Sanjay Kalra. Accused then told me that the tall person who entered the cabin was the person and money should be handed over to him. The tall person, then asked the accused "How much" to which the accused replied "Ten". The payment of bribe did not take place in the cabin of the accused and as directed by the accused the bribe amount was handed over to Shri Darshan Laxman More just outsi....
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.... the course of an employment with the Private Limited Company, CHA. Therefore, we cannot find any vicarious liability on part of the CHA firm's to call for their licence to be suspended for an alleged criminal act, on part of the employee, which is yet to be established, the firm cannot be penalised to call for revocation of the surety accepted in the Customs as ordered. (d) The alleged incident appears to have taken place on or about 19-7-2004 and after that day, the CHA firm has been continuing its business with the other employees without any blemish or blame. It is not on record whether Shri Darshan Laxman More was allowed to conduct business after his interception by the CBI or not. Moreover, after the date of the alleged ....
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.... documents already presented in the Custom House on or before 23-3-2005 would be allowed to be processed till 6-4-2005 by the CHA. This is added as a nota bonne subscribed by one decided by B.S. Kasthri attesting the impugned order which is not even in mind or findings of the order of the Commissioner. Further, this nota bonne instructs all concerned that wherever the CHA has given themselves as a surety, the same should be cancelled with immediate effect and a fresh surety should be obtained from the importer/exporter etc. The total reading of this order or suspension would therefore call to interpret, that the order is not an order of suspension but also amounts to termination of the CHA Licence Goodwill and effectively started the busine....