2003 (9) TMI 431 - AT - Customs

Summary

Issues:
- Appeal against suspension of CHA licence invoking Regulation 21(2) of CHALR, 1984.
- Submission of forged PHO certificates for goods not fit for human consumption.
- Delay in issuing Show Cause Notice (SCN) and impact on livelihood.
- Discrepancy in actions taken against the importer and clearance of adulterated goods for re-export.

Analysis:
1. The appeal challenged the suspension of the Customs House Agent (CHA) licence under Regulation 21(2) of CHALR, 1984, following the submission of forged Public Health Officer (PHO) certificates for goods deemed unfit for human consumption. The appellant argued that the suspension was excessive, as the clerk had mistakenly used a photocopy of a previous certificate to clear the consignment, emphasizing that penalties would have been more appropriate than suspension.

2. The Department representative presented a report indicating that the suspension was promptly imposed upon receiving an investigation report revealing the forgery of PHO certificates by the CHA. The certificates were found to be forged for consignments containing adulterated chocolates, posing risks to consumers. The Department justified the suspension as a necessary response to such a serious offense.

3. The appellant contended that the submission of the photocopy was not intentional forgery but a mistake by the clearing clerk, and highlighted the prolonged delay in issuing a Show Cause Notice (SCN), affecting their livelihood. They questioned the disparity in treatment between the CHA and the importer, as the latter faced no consequences despite the adulterated goods being allowed for re-export.

4. Upon reviewing the arguments and evidence, the Tribunal found that the submission of a photocopy of the previous certificate did not warrant the suspension of the CHA licence. Noting the lack of action against the importer and the permission for re-exporting the adulterated goods, the Tribunal concluded that the suspension was unjustified, leading to the decision to set aside the Commissioner's order and allow the appeal. The Tribunal emphasized the importance of proportionate penalties and fair treatment in such cases.