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TMI Blog2010 (8) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... legedly found that the appellant's firm partner Shri Pravin Nagda and their employee Shri Ravindranath Nair aided and abetted by way of filing refund claim of 4% SAD by the importers of wooden logs in terms of Notification No. 102/2007-Cus. dt. 14-9-07. The search of the appellant's business premises also resulted in recovery departmental files of such refund claim filed by the importer. Based upon the same, Commissioner vide his order dt. 1-4-10, suspended the operation of CHA licence in terms of Regulation 20(2) of Custom Housing Agent Licencing Regulation 2004. Subsequently, after giving them post-decisional hearing, the Commissioner vide his subsequent order passed on 21-5-10, confirmed the suspension and did not revoke the same. Hence, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f provisions of CHALR. The above refund claims filed by assessee are required to be verified by the proper officer, who has to sanction the same. The notification under which the claims were filed lays down certain conditions which are required to be fulfilled by the claimant before refund is sanctioned by the proper officer. How, the present CHA has aided and abetted for grant of refund claim, by merely preparing refund claim and filing the same in the office of the Custom House, even though the same may belong to the client of other CHA, is not understood. I am informed by the learned advocate appearing for the appellant that some of the refund claims are actually granted by Revenue and he has placed on record the orders passed by Assista ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e suspension of his licence. 4. The second major ground adopted by the Commissioner for suspension of licence is that the certain department files were recovered from the official premises of the said CHA. CHA in their written submissions filed before Commissioner, have submitted that the presence of files in their office only reflects upon the normal practice in Kandla Custom House. For better appreciation, Para (h) of their written submission filed before Commissioner is reproduced. "That it is a matter of common knowledge that the Custom officers/ authorities of Kandla suffer from inadequate resources for which it is a regular practice followed by the Custom officers to take the aid of employees of various CHAs for preparing/takin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing given to all the Custom house agents by the officers themselves for extending helping hand. The Commissioner in his impugned order has not rebutted the above plea of the appellant who has observed in Para 8 as under : "8. I also find that there is an attempt by the said CHA to explain recovery of files of Custom House from their office by stating that these were brought by Shri Nair for typing out note sheets, orders etc. with the consent of concerned officers. While there is no evidence to substantiate this argument, it would be relevant to take note of the fact that it is neither expected nor required in law that a CHA or his employee, on his own would start undertaking scrutiny of claim papers, calling for documents, prepare no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iolated. 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. On the contrary, the appellant has vehemently contended that such files were given to them by the officers themselves in routine manner for preparation of small jobs and such was the practice being followed in Kandla Customs House in respect of all CHAs. The Commissioner have neither verified such practice nor the appellant's claim of files being given by the Custom officers. As such, I am of the view that said ground cannot be made available to the Revenue for suspension of licence. 7. The appellants have also argued that they are one of the leading CHA and there was no irregul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted during the investigation. The said judgment stand confirmed by Hon'ble High Court of Mumbai as reported in 2008 (231) E.L.T. A102 (Bom.). Learned advocate submits that in the present case also, there is no finding as regards appearance of signatures of the appellant firm or his employee on the refund claim, there is no statement of any officers who processed such refund claim and there is no detailed enquiry in respect of the allegations made, suspension of licences was not justified. 8. Similarly, in the case of Parikh Clearing Agency Pvt. Ltd. being Order No. A/772/WZB/AHD/2010, dt. 9-6-2010, the Tribunal, after taking note of the precedent decision in the case of Ajay Clearing Agency, 2008 (228) E.L.T. 297 (Tri.-Mumbai) has held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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