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Issues involved: Appeal against suspension of CHA licence u/s Regulation 20(3) of CHALR, 2004 for abetting wrongful claiming of drawback in exports.
Summary: The appeal challenged the suspension of CHA licence under Regulation 20(3) of CHALR, 2004 for allegedly aiding in wrongful claiming of drawback in exports. The appellant, M/s. Deepak H Shah, had filed shipping bills for exports made by Leon Export Corporation in August 2008. The DRI issued a show cause notice in November 2012, leading to the suspension of the licence on 15/11/2012. The appellant argued that the delay of over four years between the events did not warrant immediate suspension as per Regulation 20(2). Citing precedents, the appellant sought revocation of the suspension. The Revenue, represented by the Additional Commissioner (AR), defended the suspension, stating that it was justified as it was based on the investigating agency's report received in November 2012 within the stipulated 15-day period. After considering both sides' arguments, the Tribunal found that the considerable time lapse between the filing of shipping bills in August 2008 and the suspension order in November 2012 did not constitute an emergency warranting immediate suspension. Citing the decision of the Bombay High Court in a similar case, the Tribunal revoked the suspension order and directed Customs authorities to expedite the enquiry against the appellant-CHA in accordance with the law.
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