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2013 (7) TMI 248 - CESTAT MUMBAICHA licence has been suspended - A case of fraudulent import of “Refrigerant gas” dated 07/01/2012 was detected by the Customs (Preventive) staff - The samples of the consignment drawn and got tested and as per the test report dated 27/01/2012. The gas was found to be 100% HCFC R-22 instead of the declared gas of HCFC R-404A. The assessee was the CHA who filed the bill of entry - A statement of the assessee was recorded on 08/02/2012 - After conducting the investigation in the matter, a show-cause notice was issued dated 27/07/2012 - On 13/12/2012 the CHA licence of the assessee was suspended- Held that:- Declaration made in the bill of entry by the CHA is in accordance with the description of the goods given in the commercial invoice issued by the foreign supplier and also in terms of the licence issued by the DGFT, New Delhi. If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA who acts based on the documentary evidence submitted by the importer - There is no proximity between the action of suspension and the act of filing the bill of entry - The bill of entry was filed in January 2012 and the test report indicating that the goods imported were different from those given in the import documents was also known to the department as early as January 2012 - A show-cause notice was also issued to the importer and the appellant proposing confiscation of the goods in July 2012 - Cause of action viz., filing the bill of entry took place in January 2012 whereas the suspension has been ordered in December, 2012 - Not any proximity in time between the two events - Set aside the impugned order suspending the CHA licence of the CHA - Customs are at liberty to conduct the inquiry as provided for in the CHALR 2004 and on completion of inquiry, take action against the appellant, if required. In favor of Assessee.
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