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2015 (6) TMI 975 - KARNATAKA HIGH COURT

2015 (6) TMI 975 - KARNATAKA HIGH COURT - 2015 (323) E.L.T. 730 (Kar.) - CHA licence - tribunal reversed the ex-parte order in favor CHA and allowed the appeal entirely - Commissioner of Customs, Bangalore, passed, the prohibition order prohibiting the operations of the respondent within the jurisdiction of Bangalore Commissionerate with immediate effect as per the order dated 11-7-2013 - principles of natural justice - Held that:- The Appellate Tribunal though has set aside the order passed by .....

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M. Shantanagoudar and Aravind Kumar, JJ. Shri Jeevan J. Neeralgi, Standing Counsel, for the Appellant. Shri M.R.C. Ravi, Advocate, for the Respondent. JUDGMENT [Judgment per : Mohan M. Shantanagoudar, J.]. - The order of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT for short), South Zonal Bench, Bangalore dated 13th February 2014 in Final Order No. 20225/2014 [2014 (314) E.L.T. 105 (Tri. - Bang.).] is called in question in this appeal by the Commissioner of Customs, Bangalore. .....

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rupulous importers are importing and clearing the dietary supplements in the guise of medicaments by resorting to classifying them wrongly under CTH 30045020 instead of CTH 2106909 and that they are also clearing the said goods without payment of counterveiling duty (CVD) on the basis of declaration of Retail Sale Price as required under proviso to Section 3(2) of Customs Tariff Act in order to evade payment of duty, investigation of all the imports made by the companies was initiated. During th .....

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dded to the item description . Pursuant to the investigations initiated by the DRI, Chennai, the Commissioner of Customs, Chennai, passed the order dated 29-4-2013 suspending the CHA licence of the respondent under Regulation 20(2) of the CHALR, 2004 until further orders. Subsequently, after hearing the matter finally, the Commissioner of Customs, Chennai, passed the order dated 7-5-2013 revoking the blanket suspension imposed. However, he recommended for action for prohibition against the said .....

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as per the order dated 11-7-2013 vide Annexure-D. The order at Annexure-D dated 11-7-2013 is questioned by the respondent before CESTAT, South Zonal Bench, Bangalore, which came to be allowed by the impugned order Annexure-A dated 13-2-2014. The said order of the Appellate Tribunal is the subject matter of this appeal. 3. Sri Jeevan J. Neeralgi, learned advocate appearing on behalf of the appellant, submits that the appeal before the CESTAT is not maintainable; the Tribunal is not justified .....

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