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2022 (4) TMI 1007 - HC - CustomsMaintainability of parallel proceedings - challenge primarily on the ground that simultaneous proceedings were initiated both under Regulation 20(2) and Regulation 22 of the Customs House Agents Licensing Regulations, 2004 - violation of principles of natural justice - HELD THAT:- The facts on record indicate that the petitioner had indulged in large scale fabrication of documents including the bill of entries and had appropriated huge amount and thus, violated the conditions of the licence and the provisions of the Customs House Agents Licensing Regulations, 2004. Under these circumstances, the petitioner was issued with a show cause notice, which culminated in the impugned order dated 13.08.2012. There are inculpatory statements of one of the importers that the petitioner Company had acted as Customs House Agent for clearance of the imported consignments and that the petitioner Company had indulged in fabrication of documents to evade the customs duty. The facts on record also indicate that there was evasion of duty to the extent of ₹ 5.52 lakhs as per the strength of fake documents generated by the petitioner. Therefore, there is no merit in the Writ Petition particularly, in the light of the fact that there is an admission of guilt by the Managing Director of the petitioner on 07.07.2011 - liberty granted to the petitioner to file a statutory appeal before the CESTAT within a period of 30 days from the date of receipt of a copy of this order. Petition dismissed.
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