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Akshey Gupta Versus The Commissioner Of Customs (General)

Revocation of CHA licence - mis-declaration of goods - Did the CESTAT fall into error in upholding the revocation of the appellant’s CHA license in the circumstances of the case? - Held that: - the Enquiry Officer appears to have completely overlooked all the aspects and returned the finding that such inquiries have not been made nor has any material been disclosed. - Even if the respondents were able to establish that there was omission or failure on the part of the appellant to comply with .....

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: Mr. Rajshekhar Rao, Mr. Ishaan Madaan, Mr. Subhiksh Vasudev and Mr.Chaitanya Puri, Advs. Respondent Through: Mr. Amit Bansal, Mr. Akhil Kulshrestha and Ms. Seema Dolo, Advs. S. RAVINDRA BHAT (ORAL) 1. Admit. 2. Following question of law arises for consideration: Did the CESTAT fall into error in upholding the revocation of the appellant s CHA license in the circumstances of the case? 3. The appellant is aggrieved by an order o .....

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ly 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 item of 30 kg of Ketamine was alleged to have been exported) was made belatedly. The specific allegation against the appellant was that as CHA it failed to make diligent inquiry with respect to the consignment as it was expecte .....

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nquiry Report, the competent officer passed the order in original whereby the appellant s CHA licence was revoked and its security forfeited. The CESTAT upheld this order. 4. Mr. Raj Shekhar Rao, the learned counsel for the appellant contended that the findings of the order in original of the CESTAT cannot be sustained, it is submitted that the Inquiry Officer completely ignored the relevant materials such as the investigation report unequivocally indicated that export house in fact w .....

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t. 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 I .....

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the time limit of 9 months within which the inquiry has to be completed under the CHA regulations; is absolute. These judgments in turn had relied upon other decisions of this Court such as Shankar Clearing & Forwarding v. C.C. (Import & General): 2012 (283) E.L.T. 349 (Del.) and by Madras High Court in Sanco Trans Ltd. v. Commissioner of Customs, Sea Port/Imports, Chennai : (2015) 322 E.L.T. 170 (Mad.) 6. Mr. Amit Bansal, the learned counsel for the respondent argued that th .....

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itting to make due investigation as to the veracity and identity 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 .....

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ntic documents date or information . 8. The text of the above regulations makes it clear that the Revenue intended that some reasonable or fair inquiry as to the existence of the exporter was a necessary obligation before a CHA ventures to be represented. In the present case, the CHA was charged with having failed to secure that responsibility in respect of three entities [M/s Shiv Jyoti Sales Corporation, M/s Durga International and M/s Damini International]. The material on record s .....

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