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TMI Blog2019 (1) TMI 1318X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri K.M. D'Souza, Assistant Commissioner (AR) for respondent ORDER Per: S.K. Mohanty This appeal is directed against the impugned order dated 09.05.2011 passed by the Commissioner of Customs (General), New Customs House, Mumbai. 2. Brief facts of the case are that the appellant was granted permission to transact CHA business under Regulation 10(2) of the CHALR, 1984 (Now Regulation 9(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y discrepancy is noticed. The officers of SIIB observed that the appellant being a CHA did not exercise due deligence in respect of the fraudulent exports. Thus, the permission granted to the appellant to operate as CHA in Mumbai Customs under Regulation 10(2) of CHALR, 2004 was placed under suspension vide order dated 08.03.2010 under Regulation 20(2) and same was continued vide order dated 27.12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant had followed Facility Notice No. 35/2007 and thus, non-observance of Facility Notice No. 41/2009 was a mere technicality, which cannot be the valid reason for suspension of CHA license; that since details of nine shipping bills were not appearing in the system, it cannot be said that the appellant had failed to follow the guidelines prescribed under Facility Notice No. 41/2009. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant. However, with regard to the charges framed under Regulation 13(b), such officer had held that the conditions prescribed therein have been violated by the appellant. On the basis of inquiry report and upon analysis of the records, the Learned Commissioner (Appeals) has recorded the findings in support of forfeiture of security deposit amount and for making fresh deposit by the appellant. With ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit in terms of the CHALR, 2004 by the adjudicating authority cannot be interfered with at this juncture. Further, we also find that disputed shipping bills were filed over a period of 60 days by unscrupulous persons in the name of the appellant, using the PAN, It is evident that the appellant did not take any precautionary measures to stop the process of fraudulent export. 6. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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