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Challenge to suspension of Customs House Agent (CHA) license. Analysis: The appeal was made by a Customs House Agent (CHA) challenging the suspension of their CHA license ordered by the Commissioner of Customs (Port: Import). The investigation by the Directorate of Revenue Intelligence (DRI) revealed discrepancies in the goods declared by the CHA in the Bill of Entry. The CHA had filed a fresh Bill of Entry under the DFRC scheme, claiming exemption. However, investigations found that the goods imported were different from what was declared. Fabricated literature/manuals were recovered, and statements from involved parties confirmed the fabrication. Show-cause notices were issued, and an enquiry was conducted, leading to the suspension of the CHA's license and forfeiture of their security deposit by the Commissioner of Customs. During the hearing, the CHA's counsel argued that the Commissioner's order lacked consideration of the CHA's response to the DRI's show-cause notice and failed to account for the immunity granted to the importer by the Settlement Commission. A comparison with a similar case where a different CHA received a lesser penalty was also highlighted. The Senior Departmental Representative (SDR) supported the findings of the impugned order. Upon careful consideration, the judges found that the CHA was denied natural justice as their response to the DRI's show-cause notice was not considered in the decision-making process. Due to this procedural lapse, the impugned order was set aside, and the Commissioner was directed to pass a fresh order after considering the CHA's response to the DRI's show-cause notice. The CHA was to be given a reasonable opportunity to present their case in the remanded proceedings. Consequently, the appeal was allowed by way of remand, with the operative portion of the order pronounced in open court on a specified date.
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