2008 (11) TMI 515 - AT - Customs

Summary

Issues: Revocation of Custom House Agents (CHA) license based on signing blank Transhipment Permits (TPs) by the appellant.

Analysis:
The judgment delivered by the Appellate Tribunal CESTAT, Ahmedabad, involved the revocation of a Custom House Agents (CHA) license based on the appellant's act of signing blank Transhipment Permits (TPs) in relation to imports made by specific entities. The Commissioner of Customs, Kandla, initially suspended the license, citing the signing of blank TPs as a violation of Custom House Agents Licensing Regulations. The appellant challenged the suspension, arguing that the findings leading to the suspension were detrimental and required further examination. However, upon review, it was established that the appellant had indeed signed blank TPs, which contravened the regulations. The appellant's advocate failed to provide a satisfactory explanation for this action. Consequently, the Tribunal upheld the findings in the impugned order, affirming that the appellant's actions violated the licensing regulations. Despite the revocation of suspension and restoration of the CHA license by the Commissioner, the Tribunal found no grounds to interfere with the decision, as it was deemed favorable to the appellant. Therefore, the appeal was rejected, and the Commissioner's order was upheld, concluding the legal proceedings in favor of the assessee.