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2015 (11) TMI 1084 - CESTAT NEW DELHI

2015 (11) TMI 1084 - CESTAT NEW DELHI - TMI - Revocation of CHA license - Forfeiture of security - CHA violated the Provisions of Regulation 13 (a) and 13 (o) of CHALR, 2004 - CHA did not verify the antecedents of the importer while the actual importer was some one else - Held that:- The representatives of the appellant CHA firm has confirmed that he received the import documents from the person, Shri Manash Palit and was not aware about the actual importer. We however observe that the appellant .....

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9/2014 - ORDER NO. A/75266/2015 - Dated:- 29-5-2015 - Dr. D.M. Misra, Judicial Member And Dr. I.P. Lal, Technical Member For the Petitioner : Sri R.K. Chowdhury,Advocate & Sri B.N. Pal, Advocate For the Respondent : Sri S.K. Naskar, A.C. (A.R.) ORDER Per DR. I.P. LAL The instant appeal is filed against as the order-in-original dated 19/12/2013 passed by the Commr. of Customs (Airport and Admn.), Kolkata whereby the Ld. Commissioner revoked the CHA License No. 114 (PAN No. ABLFSAA 58G) held b .....

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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 this case was Nityananda Dey of M/s. Zen Electronics whereas M/s. P.K. Ghosh & son acted as CHA. It was found that similar consignment of goods declared as coaxial cable was also imported previously .....

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he consignments imported at Kolkata port in his name and IEC..that he has no knowledge regarding the authorization letter issued to M/s. P.K. Ghosh and Sons, CHA and the letter acted for General Electronics. He has not signed the letter.Both Shri Prakash Jha and Shri Amar Ch. Roy made similar averments. They stated that they received the job through some persons and that they were not aware about the declared importer Shri Nityananda Dey.They further stated that the actual importer of the consig .....

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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 .....

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. S. Guha Sarkar & Co. to show cause as to why the CHA license held by them should not be revoked and their security deposit should not be forfeited under the Provisions of Regulation 20 (1) of CHALR, 2004. The show cause notice was adjudicated by the Ld. Commissioner which culminated into passing the impugned order. Being aggrieved, the appeal is filed to this Forum. 2.5 M/s. Guha Sarkar & Co. filed writ petition No. 41 of 2014 before the Hon ble High Court of Kolkata challenging the fi .....

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to proof that the subject letter of authorization was actually issued 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 .....

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y handed over to the appellant by the said importer through his son, filed the bill of entry. He submitted that the Ld. Commissioner has violated the principles of natural justice in as much as the appellants sought for certain documents for inspection/verification as also cross examination of certain proceedings named in the letter dated 25/10/2013. However the Ld. Commissioner had neither provided the documents sought nor did he allow the cross examination of the persons named by the appellant .....

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e limit. 4. As per contra, the Ld. A.R. for Revenue reiterated the findings of the Ld. Commissioner. He submitted that the letter of authorization in the present case was found to be fake and Shri Nityananda Dey , the declared importer has categorically denied that the impugned consignments were imported by him. He 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. Comm .....

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