Home Case Index All Cases Customs Customs + AT Customs - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 411 - CESTAT, MUMBAIAppeal against the order of Commissioner of Customs (General), Mumbai suspending the CHA licence of the appellant – Suspension of licence pending enquiry - drawback had been fraudulently availed – CHA admitted that they had cleared the consignments on behalf of the exporters, though they had never met the actual IEC holders or verified their genuineness at the time of filing the Shipping Bills. - Commissioner came to the conclusion that the CHA has failed to discharge his obligations as a Custom House Agent under CHA Licensing Regulations, 2004, and pending enquiry under Regulation 22, an immediate action was required to prevent further misuse of the CHA licence and he has suspended the operation of the CHA licence – Commissioner of Customs is fully empowered to suspend the licence where an enquiry against such an agent is pending - Suspension of licence pending enquiry is upheld – We hold that the grant of personal hearing is not mandatory and will not be violative of the principles of natural justice in cases of suspension, where the disciplinary authority i.e. Commissioner of Customs finds it to be a fit case for immediate action, when an enquiry is pending or contemplated. - We respectfully hold that the judgments on the points of law of any Hon’ble High Court on a Central legislation will have to be given precedence for arriving at the rationale compared to the decisions, where there is no question of law discussed. - CHA cannot find shelter in the submission that they had verified the IEC No. at the DGFT website. – Revenue’s submission is that this is not a substitute to physically verifying the existence of the exporter, when he acts as an agent for all purposes related to Customs - We are in agreement with his contention and hold that physical verification cannot be dispensed with by the CHA, when he acts for and on behalf of the importer or the exporter for all Customs matters. - we uphold the Commissioner’s order
|