TMI Blog2015 (12) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has stated this, the penalty is seen imposed by a self contradicting ground that however, the documents being fake, there was no due diligence on the part of the appellant. It is stated in the impugned order that there is no evidence to conclude that the CHA had prior knowledge that the importer was bogus. When the license has been revoked with a clear cut finding that the appellant has com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suspended vide order dated 24.12.2012 alleging violation of Regulation 13(0) of CHALR, 2004. This suspension was revoked vide order dated 7.2.2013, on the finding that there was no reason to disbelieve the documents furnished by the importer. Thereafter a show cause notice happened to be issued with regard to the same import against M/s Rishabh International. The appellant and partner Sh. Vikas Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Suspension the Commissioner of Customs, noted the fact of SCN issued to appellant in earlier case of M/s Rishabh International and took the view that it is a new fact and ordered for issuance of SCN under CHLAR, 2004 for non-observation of KYC norms under Regulation 13(0) of CHALR, 2004. Consequently a SCN dated 7.5.2014 was issued, and finalized in the impugned order which imposed penalty of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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