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2010 (8) TMI 566 - AT - CustomsSuspension of CHA licences - Notification No. 102/2007-Cus. dt. 14-9-07 - The refund claims filed by assessee are required to be verified by the proper officer, who has to sanction the same - how the present CHA can be said to have aided and abetted the importers for grant of refund by merely filing the same before Assistant Commissioner, who is proper officer to examine the claim and to sanction or reject the same - The claims having been actually sanctioned by the Assistant Commissioner, the appellant’s act of helping another CHA in filing claim, cannot be held to be mala fide or violative of any provisions of the rules - Even if that be so, the adjudicating authority having passed the refund claim, the CHA cannot be attributed with any contravention by merely filing the refund claim so as to invite suspension of his licence Regarding certain department files were recovered from the official premises of the said CHA - Once the appellant takes a plea of there being a practice in Customs House of supplying the files to CHA for various purposes of completion or typing etc. the Commissioner was duty bound to verify the above fact and record the finding thereto - There is nothing in the impugned order of Commissioner to the effect that such files were procured by the present CHA without consent of the officer - The appellants have also argued that they are one of the leading CHA and there was no irregularity or illegality or lapse committed by them at any point of time, in the present case also, no detailed enquiry has been made - Decided in the favour of the assessee
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