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2015 (11) TMI 1018 - AT - CustomsSuspension of CHA License - Non maintenance of separate accounts - Sub letting of license - Held that:- Imported goods involving mis-declaration and under valuation were seized on 4th July, 2012. Shri Ravi Madan, the proprietor of the importing firm in his statement dated 27/8/12, stated that their CHA is M/s. Kapoor & Co.; however, he transacted all the business and made the payments to Shri Prasenjit Banerjee of M/s. First Logistic Co. Shri Prasenjit Banerjee in his statement dated 30/8/12, stated that as per verbal agreement with the appellant CHA firm, he took the clearance job using the license of the appellant on payment of ₹ 300/- to ₹ 500/- per bill of entry. Similar averments were made by other persons whose statements were recorded by the officers. Shri Awadesh Kr. Srivastava, the authorized signatory of the CHA firm in his statement dated 22/8/2012 admitted about letting out his license for monetary consideration.- admittedly, enquiry is pending or contemplated. Accordingly, we hold that the Ld. Commissioner has rightly suspended the license and the order passed by him does not suffer with infirmity on account of the same not being an immediate suspension order. - No infirmity in impugned order - Decided in favour of Revenue.
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