TMI Blog2018 (11) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... ained the GATT declarations which were blank and not signed by the importers - Held that:- There were definite lapses on the part of the appellant - However, there is nothing on records, to show that the appellant was aware that firecrackers were being imported under guise of glassware in the container. Even the statements which were recorded by the Customs Authorities only point to the negligence on behalf of the CHA and it is employees but not to any complicity or collusion - revocation set aside and CHA license is restored. Appeal allowed - decided in favor of appellant. - C/27769/2013 & C/20613/2014 - A/31425-31426/2018 - Dated:- 29-10-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatives etc., under the Customs Act, 1962 or any other law. Appeal No. ST/20613/2014 is filed against the Order-in- Appeal No. 15/2013 dated 18.11.2013 on the simple ground that the order is not sustainable because on the day this order was passed the licence had already been revoked by an earlier order and did not exist and it cannot be again revoked subject so as to foreclose any future legal decisions. Learned Counsel placed reliance on the order of the Tribunal in the case of S.A. Dalal Co. Vs. Commissioner of Customs (General) Mumbai [2017 (358) ELT 366 (Tri.- Mumbai)] (in which one of us Shri M.V. Ravindran, was a member) in which, it was held that a licence already revoked cannot be again revoked subject to it being reinstated by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorities and they found firecrackers concealed in the containers. Hence investigation was initiated by the Customs Authorities. Statements of their employees Shri Gajendra Gaur and Shri Rajesh Gaur were recorded. Both these employees had filed the bills of entry on the strength of documents supplied to them by Shri Sunil Yadav, who is a freight forwarder from Delhi. It appears that the importers have mis-declared the description of the goods and tried to smuggle in restricted goods viz., fire crackers into India. They had contacted the importers through Shri Sunil Yadav and they had filed the Bills of Entry as per the papers provided by him. This is no allegation in the show cause notice or in the Order-in-Original that they had collude ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statements of Shri Sunil Yadav Shri Rakesh Kumar Chopra Shri Purushottam Sharma submitted by the CHA, it appears that the said fraudulent importation of firecrackers in the guise of glassware was known to them from the beginning. Though the actual nature and extent of mis-declaration of the goods and value may not be known to the employees of CHA, but it was clear to them that they are helping in illegal clearance of certain goods at the behest of Shri Sunil Yadav. He further argues that the appellant obtained blank GATT declaration which is not signed by the importer also. 4. He further argues that this trend and pattern continued in the other case with respect to the clearances in Chennai and therefore the license of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GATT declarations which were blank and not signed by the importers. However, there is nothing on records, to show that the appellant was aware that firecrackers were being imported under guise of glassware in the container. Even the statements which were recorded by the Customs Authorities only point to the negligence on behalf of the CHA and it is employees but not to any complicity or collusion. Learned Counsel for the appellant also submits that even the show cause notice for smuggling of firecrackers was also not issued to them. Under these circumstances, we find that revocation of licence of the appellant is a strong measure which is not warranted in this particular factual matrix. The Order-in-Original No. 08/2013 is therefore liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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