TMI Blog2008 (8) TMI 664X X X X Extracts X X X X X X X X Extracts X X X X ..... HA having Shri R. Rajesh Bhanushali as one of its directors. Certain cases of misuse of Duty Free Replenishment Certificate Scheme came to the notice of the Directorate of Revenue Intelligence, where fabrics were imported duty free under the cover of duty free licence by tampering with the original sheet/ annexure appended to the said licence. In the present case the original DFRC Licences issued to one M/s. Divya Golbal and M/s. Hardware Trading Corporation were sold in the open market and were used by M/s. Sunline Impex and M/s. Suraj Traders after tampering with the annexure/condition sheets describing the goods allowed to be imported duty free. Shri Anil Saraogi, designated as manager of the CHA, filed four bills of entry using two such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence should have been suspended immediately when the matter came to the notice of the departmental authorities. He referred to the decision of the Bombay High Court in the case of Commissioner of Customs (General) v. Burieigh International, 2008 (226) E.L.T. 49 (Bom.) wherein order of suspension was passed seven months after the alleged misuse came to the notice of the department and it was observed by the High Court that considering passage of time between detection of alleged misuse and order of suspension, the Tribunal s order setting aside the order of suspension cannot be faulted. Similarly, Bombay High Court in the case of Commissioner of Customs v. National Shipping Agency, 2008 (226) E.L.T. 46 (Bom.) has held that power of suspe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agency, DRI, it appears did not consider the evidence to be strong enough to call for immediate suspension of the licence, as in that case it would have reported the matter to the Commissioner recommending suspension immediately after the statements of Shri R. Rajesh Bhanushali were recorded and therefore, a conclusion can be safely drawn that there was no emergency which required licence to be suspended. If the CHA has been allowed to work for eight months without interruption, in spite of the knowledge of his alleged involvement, no emergency can be said to exist so as to warrant an immediate action for suspending the licence without issuing a show cause notice as contemplated under Regulation 20(2) of the CHA Licensing Regulations, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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