2013 (8) TMI 68 - AT - Customs

Suspension of CHA license Held that - order deserves no merit and liable to be set aside - appellant had not even filed bill of entry - they had no role to play for clearance of the consignment wherein in the consignment of furniture some cigarettes were found decided in favour of CHA.

Summary

Issues: Appeal against suspension of CHA license; Early hearing application; Role of the appellant in the mis-declaration of goods.

The appellant filed an appeal against the suspension of their CHA license, along with an application for early hearing. The appellant requested an early hearing as they were out of business. Both parties agreed to an early hearing, and the appeal was taken up for disposal. The record showed that the matter was adjourned previously for document verification. The suspension of the CHA license was based on the import of cigarettes in a furniture consignment by 'Toyo India,' leading to an emergent situation. The appellant argued they had no involvement in the mis-declaration as they did not file the bill of entry for the consignment. The appellant's counsel requested setting aside the suspension order.

The AR reiterated the findings of the impugned order. Upon detailed consideration of submissions, it was observed that the appellant had not filed the bill of entry and thus had no role in the clearance of the consignment containing cigarettes. Consequently, the impugned order was deemed to lack merit and was set aside. The appeal was allowed with consequential relief. The Commissioner retained the right to proceed under Regulation 22 of CHALR, 2004 if necessary. The order was directed to be given dasti for further action.