TMI Blog2015 (3) TMI 1075X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has already suffered more than 3.5 years and is not in business since 13.10.2011. Therefore, punishment suffered by the appellant is sufficient in the facts and circumstances of the case. Consequently, impugned order is modified to the extent that order of revocation of CHA License No. 02/CHALR/2004 dated 11.02.2004 is set aside. - With these terms the CHA license of the appellant becomes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g stuffed in the container. At the time of stuffing Shri Mohit Charan was the employee of the appellant was present and Shri Ashok Charan filed the shipping bill and other relevant papers. As a mis-declaration of the goods were found, therefore, proceedings against the appellant was initiated and their CHA license was suspended on 13.08.2010. Thereafter proceedings under Regulation 22 of the CHALR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act wherein appellant has been discharged by Order in Appeal no.15-16(OPD) CUS/JPR-II/13 dated 30.09.13 by the Ld. Commissioner (A) holding that there was no mensrea of the appellant. He further submits that as the appellant is out of business for more than 3.5 years, therefore, for the lapse admitted by the appellant, the punishment is already suffered by him. In these circumstances it is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant and for that appellant is liable to be penalized. But we find that appellant has already suffered more than 3.5 years and is not in business since 13.10.2011. Therefore, punishment suffered by the appellant is sufficient in the facts and circumstances of the case. Consequently, impugned order is modified to the extent that order of revocation of CHA License No. 02/CHALR/2004 dated 11.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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