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2015 (12) TMI 999 - AT - CustomsSuspension of CHA license - Misdeclaration of country of origin - Held that:- Suspension of CHA licence and revocation of licence originated on account of investigations initiated by DRI based on the intelligence on the alleged import of PVC flex banners in respect of seven IEC holders i.e. including Jeyam Impex and 7 others who filed various Bills of Entries for import of PVC flex banners. It is alleged that IE codes of these firms were lent to persons to import the goods who in turn misdeclared the country of origin as Malaysia to evade anti-dumping duty as the said goods are actually originated from China and not from Malaysia. During the investigation proceedings, the appellant's CHA licence was suspended on 18.11.2013 and the same was continued vide another order dt. 12.12.2013. On perusal of the findings in the order, we find that the appellant failed to inform the department of filing of IE code who are not IEC holders and also failed to verify KYC norms. Even though the investigation was completed in the year Nov 2013, till date no proceedings initiated nor any SCN issued to importers and other persons for the alleged misdeclaration of goods for evasion of anti-dumping duty. Only after issuance of SCN under Customs Act where the charges are brought out only, then authority can allege whether IE code belongs to another person and who is actual importer etc. and the role played by appellant leading to evasion of ADD can be taken as ground for taking any action under CHALR. We failed to understand the reasons for initiating revocation of CHA licence based on the alleged contravention of lending of IE code when no SCN was issued under Customs Act. - SCN itself is premeditated one and violated principles of natural justice. In view of the High Court's order on this account also, the impugned order is liable to be set aside. - Decided in favour of appellant.
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