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2019 (1) TMI 1318 - AT - CustomsSuspension of CHA License - forfeiture of security deposit - smuggling of prohibited goods - Red Sanders woods - forged documents - the permission granted to the appellant to operate as CHA in Mumbai Customs under Regulation 10(2) of CHALR, 2004 was placed under suspension - Held that:- The inquiry officer vide his letter dated 18.04.2011 had furnished the report, stating inter alia that with regard to contravention of Rule 13(a), no independent evidence was brought on record to prove the charges against the appellant. However, with regard to the charges framed under Regulation 13(b), such officer had held that the conditions prescribed therein have been violated by the appellant. On the basis of inquiry report and upon analysis of the records, the Learned Commissioner (Appeals) has recorded the findings in support of forfeiture of security deposit amount and for making fresh deposit by the appellant. Filing of shipping bills - claim of appellant is that the shipping bills were not filed by it - Held that:- The Learned Adjudicating Authority at Para 2 has furnished the reference of shipping bills, which were filed on behalf of the CHA-appellant. Thus, it cannot be said that no shipping bills were filed in respect of export of Red Sanders. Since the appellant is strictly guided under such instructions, in order to safeguard the revenue and misuse of license by the offenders, non observance of such facility Notice cannot be termed as a technical breach of law and thus, forfeiture of the security deposit amount and ordered for making fresh security deposit in terms of the CHALR, 2004 by the adjudicating authority cannot be interfered with at this juncture There is no infirmity in the impugned order, so far as it forfeited the entire security deposit amount and directed for making fresh security deposit in terms of CHALR, 2004 - appeal dismissed - decided against appellant.
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