TMI Blog2010 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the rules - Even if that be so, the adjudicating authority having passed the refund claim, the CHA cannot be attributed with any contravention by merely filing the refund claim so as to invite suspension of his licence Regarding certain department files were recovered from the official premises of the said CHA - Once the appellant takes a plea of there being a practice in Customs House of supplying the files to CHA for various purposes of completion or typing etc. the Commissioner was duty bound to verify the above fact and record the finding thereto - There is nothing in the impugned order of Commissioner to the effect that such files were procured by the present CHA without consent of the officer - The appellants have also argued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suspension and did not revoke the same. Hence, the two appeals. 3. After hearing both sides duly represented by Shri P.M. Dave, learned advocate appearing for the appellant and Shri R.S. Srova, learned JDR for the Revenue, I find that the reasons for suspension of CHA licences are that the appellant s employee Shri Ravindranath Nair has filed the refund claim of 4% SAD in respect of various imports of timber, who were the clients of M/s. A.V. Joshi Co., another CHA. Commissioner has observed that Shri Ravindranath Nair scrutinized the refund papers, called for additional documents, information etc. and claimed to have prepared note-sheet and orders and filed refund claim with the department in respect of clients who were not belonging ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced on record the orders passed by Assistant Commissioner granting refunds by passing a detailed adjudication order. If that be so, I really fail to understand as to how the present CHA can be said to have aided and abetted the importers for grant of refund by merely filing the same before Assistant Commissioner, who is proper officer to examine the claim and to sanction or reject the same. The claims having been actually sanctioned by the Assistant Commissioner, the appellant s act of helping another CHA in filing claim, cannot be held to be mala fide or violative of any provisions of the rules. Further the observations made by the Commissioner that some of the importers who had been sanctioned the refund have paid back the same to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oyees of various CHAs for preparing/taking printouts of note sheets, draft orders etc. It is also a generally followed practice at Kandla that either drafts are asked to be typed out by CHAs or these drafts of various note sheets, orders etc. are asked to be delivered in a pen drive/CDs or in hard copy so as to expedite and facilitate the work of the Department. For this purpose, the possibility of the CHAs being given files by the concerned officers themselves cannot be ruled out. In the present case also, seven files of refund claims found at their premises on 18-1-10 were given to their employee for completing such work by the Custom officers. The same was also explained to the DGCEI authorities that these files were given to their emplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calling for documents, prepare note sheets, orders etc. for purely monetary benefit. It will have to be held that such an activity, by itself, would establish gross mis-conduct on the part of the said CHA. 6. Once the appellant takes a plea of there being a practice in Customs House of supplying the files to CHA for various purposes of completion or typing etc. the Commissioner was duty bound to verify the above fact and record the finding thereto. I agree with the learned JDR that recovery of official files from the premises of CHA is serious offence but there is no explanation coming from the Custom House as to how the files reached CHA s office. It is not the Revenue s case that the files were stolen from the office or there was a the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and there was no irregularity or illegality or lapse committed by them at any point of time, in the present case also, no detailed enquiry has been made. It is also not on record that whether the importers have been issued notices for recovery of sanctioned refund claims. Nothing is there on record to show that any appeals have been filed against the adjudication order granting refund claim. Statements of importers have not been recorded. Further, the statement of even Shri Anil Thakore, Partner of another CHA M/s. A.V. Joshi Co., on whose behalf Shri Ravindranath Nair alleged to have worked, have not been recorded. As such, it cannot be said that there was any irregularity or any grave mis conduct on the part of the appellant so as to j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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