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TMI Blog2015 (12) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a holder of Custom House Broker Licence issued under the provisions of CHALR 2004. In connection with the investigation of a case of import of PVC flex banners imported by M/s.Sri Jayalakshmi Enterprises and 7 others through Chennai Airport, it was alleged that the importer has misdeclared the country of origin as Malaysia instead of China thereby evaded Anti-dumping duty. Since the appellant contravened the provisions of Regulation 11(a) & (d) and 11(m), his licence was suspended on 18.11.2013. The suspension was continued vide order dt. 12.12.2013. Subsequently, a SCN dt. 12.12.2013 was issued under Regulation 20 of CHALR for revocation of licence. The adjudicating authority after following the principles of natural justice in his i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued within 6 months from the date of suspension. He submits that entire revocation of licence was made only on the ground of lending of IE code. He drew our attention to para 21.2 , 21.4 of OIO where the Inquiry Report was brought out and submits that Inquiry Officer dropped the proceedings and the Commissioner has not agreed with the findings of the Inquiry Officer and held that charges proved. He further submits that SCN is pre-mediated and the allegation in para-9 of SCN itself is a finding at the notice stage itself. He also referred to para-13 of the SCN. He submits that SCN is liable to be set aside on this count as the department has already made up their mind and given a finding in the SCN itself. He relied an unreported judgement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act against any importer, revocation of licence of CHA is pre-mature. He also submits that till date, no SCN has been issued to any of the importers for demanding anti-dumping duty. 5. On the other hand, Ld. A.R for Revenue reiterates the findings of the impugned order and submits that initiating action against CHA is an independent action of CHALR and submits that Hon'ble Bombay High Court order in the case of Hamid Fahim Ansari Vs CC (supra) relates to the period prior to the amendment of FT Policy w.e.f 16.9.2013. FT Policy was amended and includes "lending of IE code is an offence" under F.T. Act and also submits that CHA not obtained any authorization from IEC holders and they did not file any authorisation before the invest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleted in the year Nov 2013, till date no proceedings initiated nor any SCN issued to importers and other persons for the alleged misdeclaration of goods for evasion of anti-dumping duty. Only after issuance of SCN under Customs Act where the charges are brought out only, then authority can allege whether IE code belongs to another person and who is actual importer etc. and the role played by appellant leading to evasion of ADD can be taken as ground for taking any action under CHALR. We failed to understand the reasons for initiating revocation of CHA licence based on the alleged contravention of lending of IE code when no SCN was issued under Customs Act. In this regard, the Hon'ble Bombay High Court in the case of GAC Shipping (India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty has been passed and all this is to the knowledge of the department. Further, the attempt of the importer/client in approaching the Assistant Commissioner of Customs to assess the Vessel not on permanent basis but temporary one and seeking amendment to the Bill of Entry, is also the knowledge of the department. These events are of the year December 2010. Therefore, there is no explanation much less a justification for initiation of proceedings in the year 2014 against the petitioner and that too for prohibition from operation or working at the Mumbai Customs Station." The ratio of the above decision squarely applies to this case, as in the present case the imports were made in the year 2011-12 and the DRI initiated investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice disclose a pre-conceived and closed mind. A careful look at the show cause notice would show that upto paragraph, the show cause notice contains the narration of the facts relating to investigation conducted, the evidence recorded in the course of enquiry, etc. 4. But, thereafter, in paragraph 9, the first respondent has recorded a series of findings. These findings, are very categorical in nature, without leaving any, scope for the petitioner to explain. 5. Even in paragraph 14 of the impugned show cause notice, the first respondent has asserted that a clear prima facie case has been made out against the petitioner and that if the petitioner is allowed to continue to operate, it would be detrimental to the interest o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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