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Issues involved: Appeal against cancellation of CHA licence due to unauthorized business conducted by an employee mis-declaring goods' value for higher draw back amount.
Summary: The appeal was made against the Commissioner of Customs, Mumbai's order cancelling the CHA licence of the appellants. The allegations were that an employee, Shri Sudhir Bhosle, conducted unauthorized business on behalf of the CHA, mis-declaring goods' value to obtain higher draw back. The inquiry officer relied on statements of Shri Sudhir Bhosle and the CHA's proprietor, Shri Deepak Desai, leading to the licence cancellation. The Tribunal noted the absence of cross-examination of Shri Sudhir Bhosle due to time constraints set by the Tribunal. In reference to the case law of M/s. Thakkar Shipping Agency v. Collector of Customs, it was highlighted that statements under Section 108 of the Customs Act should not be used as evidence without offering the deponents for cross-examination. The appellant argued that Shri Sudhir Bhosle forged Shri Deepak Desai's signature without his knowledge, with no independent evidence of benefit to Shri Deepak Desai. The appellant's licence had been under suspension since 2003, causing financial and mental strain, leading to a plea for licence revival. Drawing from the case of M/s. Nanda International v. Commissioner of Customs, Chennai, and M/s. M.S. Mehta & Co. v. Collector of Customs, Bombay, the Tribunal considered the CHA's livelihood impact and absence of monetary benefit in deciding to restore the licence. The Tribunal ordered immediate restoration of the licence, cautioning strict consequences for any future CHA Regulation infringements. In conclusion, the impugned order was set aside, and the appeal was allowed with consequential relief for the appellants.
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