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TMI Blog2015 (11) TMI 1084X X X X Extracts X X X X X X X X Extracts X X X X ..... the security deposit furnished by the appellant under Regulation 20 (1) of the CHALR, 2004. 2. Brief facts of the case are as follows: 2.1 DRI, Kolkata in their letter dated 23/7/2012 informed the Commr. of Customs (Airport & Admn.) that they have booked a case wherein prohibited goods were attempted to be smuggled into India alongwith other goods through Kolkata vide Bill of Entry No. 6935877 dated 26/5/2012, while the goods were declared as 360 Rolls RG-6 semi finished coaxial Cables, on examination, 860 cylinders (13.6 Kgs.) each of R-22 refrigerant gas (a prohibited item for import) and 49920 pcs. of measuring tapes (an item liable to anti-dumping duty) were found concealed behind 120 Rolls of coaxial cables. Declared importer in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant CHA firms have failed to discharge their obligation as prescribed under Regulations 13 (a) and 13(o) of Customs House Agents Licensing Regulations, 2004 (CHALR, 2004) by acting as CHA to the Importer without knowing the importer. Consequently, the Ld. Commissioner vide CHA order No. 7 (2012) dated 21/08/2012 suspended the license of M/s. Guha Sarkar & Co. and confirmed the same vide order dated 9/10/2012 after giving post decisional hearing. The suspension order and its confirmation was quashed and set aside by the Honble High Court vide its order dated 8/12/13 in writ petition No. 967 of 2012 filed by Shri S. Guha Sarkar and others. However, Customs Authorities were given the liberty to initiate proceedings under Regulation 22 of CHAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the authorized representative of M/s. Gen Electronics. The Court further observed that all documents i.e. the Bill of Entry No. 6935877 dated-26/05/2015, copy of the show cause notice issued to M/s. Zen Electronics and its outcome and declaration filed in respect of Bill of Entry No. 67102827 dated-2/5/2012 including all the documents, if relied upon must be made available by the Revenue to the petitioner. if not supplied to them earlier.Accordingly, the appeal is taken up for disposal." 3. The Ld. Advocate has submitted that admittedly, the appellant was issued a letter of authority by the importer, Gen Electronics and the same is appearing at page 65 of the appeal. It is the submission that the importer has been issued the IEC (Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has further stated that he has no knowledge of the authorization letter given to CHA. 5. Heard both the sides and perused the records. 6. We find that in the present case the Ld. Commissioner has revoked the license of the appellant viz. M/s. S. Guha Sarkar & Co. and forfeited their security on the ground that the said CHA violated the Provisions of Regulation 13 (a) and 13 (o) of CHALR, 2004 as they did not verify the antecedents of the importer while the actual importer was some one else. As against this, it is the contention of the appellant that they were having the authorization from the declared importer and that the charges labelled against them are not proved. On the other hand, according to Revenue, the Commissioner has rightly d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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