TaxTMI 
TaxTMI 
2017 (1) TMI 586
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.... Services Tax Appellate Tribunal (CESTAT) whereby an order dated 14.10.2015 revoking its Customs House Agents Licence, issued under the Customs House Agents Licensing Regulations, 2004 (hereinafter referred to as 'the CHALR, 2004 Regulations' for short) was upheld. The Show Cause Notice issued against the appellant alleged that in 2011 it had committed some misconduct by way of lapses on its part in regard to consignments by one M/s Durga International. The appellant in reply to the show cause notice, had contended that it was investigated and questioned in 2012 after which nothing was heard and that in the circumstances alleging that it was responsible for the mis-declaration of goods (instead of a consignment of chaat masala, a prohibited....
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.... in fact the inquiry was made from him. It is stated that the failure to take into account these crucial facts has resulted in a patently erroneous finding which was accepted by the order in original without any comment. Learned counsel also relied upon Agricultural Processed Food Products registration certificate issued to the Exporter i.e. M/s Durga Enterprises on 19.06.2009 in support of the submission that having regard to these materials which were part of the record, the findings were unwarranted. 5. Likewise, it is stated that relevant documents pertaining to the other two exporters i.e. M/s Damini International and M/s Shiv Jyoti Sales Corporation, were also placed on record. Although the Inquiry Officer accepted the explanation wi....
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....tity of the exporter. These facts stood established; fairly and on reasonable appreciation of the material. In the circumstances, the revocation of the licence was justified. 7. This Court has considered the record. It is evident from the plain reading of the material which is placed before the Enquiry Officer by the petitioner that it had made some inquiries, and had produced relevant material to substantiate its contentions in that regard. Regulations 13(e) and 13(o) read as under: "Regulation 13(e): Exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage. Regulation 13(o): 'A Customs House Agent' shall verify antecedent, cor....