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2016 (8) TMI 1383 - AT - CustomsRevocation of the CHA license - forfeiture of part or whole of the security deposit - Smuggling of various goods by way of concealment or gross undervaluation - revocation on the ground that CHA has not produced any evidence or facts to refute the conclusions of the inquiry officer that Bills of Entry of M/s Pujan Overseas filed by CHA - Held that:- The activities of the appellant firm were controlled day to day, not by Shrimankar but by employees of Amol Shipping Agency. We do not see how this does not amount to transfer of the licence in all but name. Hence, we must hold that the first and second articles of charge have been rightly held as proved. Moreover, more than 100 blank shipping bill forms were sent to a third-party. Following these aggravating factors, the penalty of revocation was justified by the CESTAT. The revocation of CHA license and forfeiture of security deposit in the impugned order has been arrived at without appreciation of the evidence, or for that matter, the lack of it - the impugned order requires to be set aside in toto - appeal allowed - decided in favor of appellant.
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