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2012 (9) TMI 214 - AT - CustomsSuspension of CHA license - illegal import of OPC and illegal export of goods which are prohibited goods - Held that - The Commissioner while exercising his power vested in him under Regulation 20 (2) of CHALR, 2004, has suspended the CHA license by recording the reason for which he has come to the conclusion for the said suspension with immediate effect. He has also ordered for the proceeding for revocation of license under Regulation 20 (2) of CHALR, 2004. Net result of suspension or revocation of the license is to stop/end the operation and that the Commissioner has ordered for revocation of license under Regulation 20 (2) of CHALR, 2004 and the Department has already been issued the show-cause notice under Regulation 22 of CHALR, 2004, it can be find that the proceedings for revocation of license are on and are likely to be completed. Therefore, revoking the suspension at this stage would clearly give relief to the appellant for interim period while the proceedings for revocation of license is already on. In these circumstances no reason to interfere with the impugned Order-in-Original and the same is upheld and the appeal is dismissed - against assessee.
Issues Involved:
1. Suspension of CHA license under Regulation 20 (2) of CHALR, 2004. 2. Allegations of illegal importation and concealment of prohibited goods. 3. Procedural adherence and principles of natural justice. 4. Timeliness and justification of suspension order. 5. Relevance of cited case laws and precedents. Issue-wise Detailed Analysis: 1. Suspension of CHA License under Regulation 20 (2) of CHALR, 2004: The appellant's CHA license was suspended via Establishment Order No.271/2010 dated 25.10.2010, confirmed by the Commissioner (Appeals). The suspension was based on the interception of undeclared goods (Organ Pipe Coral) in containers filed by M/s Agro Impex, Delhi, which were prohibited under the Wildlife (Protection) Act, 1972. The CHA license was suspended to prevent further misuse pending inquiry under Regulation 22 of CHALR, 2004. 2. Allegations of Illegal Importation and Concealment of Prohibited Goods: The case involved the concealment of Organ Pipe Coral (OPC) within declared sea shells. Preliminary investigations revealed that employees of the appellant, specifically G Card and H Card Holders, facilitated the clearance of these prohibited items for illegal gratification. Statements indicated that these employees were sub-letting the CHA license for monetary gains, violating sub-regulations (a) and (b) of Regulation 13 of CHALR, 2004. 3. Procedural Adherence and Principles of Natural Justice: The appellant contended that there were no allegations of mis-declaration by the CHA itself and that the suspension order lacked immediate necessity. However, the Department argued that the CHA's employees were directly involved in the illegal importation scheme. The suspension was followed by a post-decisional hearing, complying with the principles of natural justice, as confirmed by the Commissioner. 4. Timeliness and Justification of Suspension Order: The appellant argued that the suspension order was delayed and lacked proximate connection to the incident. The incident occurred in December 2009, the report was received on 8.1.2010, but the suspension order was issued on 25.10.2010. The appellant cited several cases to support their contention that the delay was unjustified. However, the Tribunal found that the Commissioner had recorded reasons for immediate suspension and followed due procedure. 5. Relevance of Cited Case Laws and Precedents: The appellant cited various decisions to argue against the suspension, including cases where no inquiry was initiated or no show-cause notice was issued. However, the Tribunal distinguished these cases, noting that in the present case, an inquiry was initiated, and a show-cause notice was issued. The Tribunal referred to decisions from higher courts, emphasizing that the CHA license is based on trust, and any breach justifies suspension or revocation. Conclusion: The Tribunal upheld the suspension of the CHA license, noting that the Commissioner had followed due process and recorded valid reasons for the suspension. The Tribunal directed the Commissioner to complete the proceedings for revocation of the license expeditiously within three months. The appeal was dismissed, and the appellant was directed to cooperate in the proceedings. Pronouncement: The judgment was pronounced in the open Court on 23.08.2012.
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