9911796707
TMI Blog2015 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... , acting on information that the appellant has sub-let their CBL for monetary consideration to M/s. A.H. Enterprises, Amritsar, the Search was conducted at the premises of M/s. A.H. Enterprises and certain documents were resumed, statements of Shri Harish Singh the partner of M/s. A.H. Enterprises is also recorded. Thereafter, the premises of the appellant were searched and statement of the appellant was taken on 24-8-2013. Thereafter, through various letters dated 24-8-2013 and 25-8-2013, the appellant admitted the guilt and the CHA licence was suspended on 28-8-2013. Post-suspension, hearing was granted to the appellant and order of suspension of CBL dated 28-8-2013 was confirmed. Thereafter, a show cause notice issued to the appellant al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatements recorded during the course of investigation and certain documents resumed from the M/s. A.H. Enterprises, but these statements and documents do not prove charge against the appellant for sub-letting of their CBL. He also submits that no corroborative evidence has been brought on record like the statement of exporter/importer whose goods have been cleared by the appellant to prove charge that appellant is not dealing with them and have sublet their CBL. In support of this contentions he relied on the decision of this Tribunal in the cases of Delta Logistics v. CCE, Mumbai - 2014 (309) E.L.T. 171 (Tri.-Mumbai) and C.C. (Preventive) v. Puni Dhapa Lokeshwara Rao - 2009 (248) E.L.T. 141 (Calcutta). 4. On the other hand ld. AR opp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be terminated. 5. Heard the parties considered the submissions in detail. 6. On going through the records placed before and arguments advanced by both the sides, the issue before us is that in the factual matrix of the case where the appellant has sub-let their CBL to M/s A.H. Enterprises or not. 7. The admitted fact is that Shri Harish Singh, partner of M/s. A.H. Enterprises is a G-Card holder of appellant i.e., Shri Qimati Lal Sharma. As G-Card holder, Shri Harish Singh is entitled to deal with the importer/exporter on behalf of the appellant and also entitled to file shipping bills/bills of entry and can entertain the clearance of goods. The G-Card holder is also issued by the Commissioner of Customs on being pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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