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2022 (4) TMI 1007 - HC - CustomsMaintainability of parallel proceedings - challenge primarily on the ground that simultaneous proceedings were initiated both under Regulation 20(2) and Regulation 22 of the Customs House Agents Licensing Regulations, 2004 - violation of principles of natural justice - HELD THAT - The facts on record indicate that the petitioner had indulged in large scale fabrication of documents including the bill of entries and had appropriated huge amount and thus, violated the conditions of the licence and the provisions of the Customs House Agents Licensing Regulations, 2004. Under these circumstances, the petitioner was issued with a show cause notice, which culminated in the impugned order dated 13.08.2012. There are inculpatory statements of one of the importers that the petitioner Company had acted as Customs House Agent for clearance of the imported consignments and that the petitioner Company had indulged in fabrication of documents to evade the customs duty. The facts on record also indicate that there was evasion of duty to the extent of ₹ 5.52 lakhs as per the strength of fake documents generated by the petitioner. Therefore, there is no merit in the Writ Petition particularly, in the light of the fact that there is an admission of guilt by the Managing Director of the petitioner on 07.07.2011 - liberty granted to the petitioner to file a statutory appeal before the CESTAT within a period of 30 days from the date of receipt of a copy of this order. Petition dismissed.
Issues: Challenge to impugned order under Customs House Agents Licensing Regulations, 2004, violation of principles of natural justice, admission of guilt by Managing Director, evasion of duty, granting liberty to file statutory appeal.
Analysis: 1. Challenge to Impugned Order: The petitioner challenged the impugned order dated 13.08.2012 and Corrigendum dated 22.08.2012 under Customs House Agents Licensing Regulations, 2004. The challenge was based on the initiation of simultaneous proceedings under Regulation 20(2) and Regulation 22. 2. Violation of Principles of Natural Justice: The petitioner contended a gross violation of natural justice principles due to the rejection of the request to cross-examine certain officers. However, it was noted that during the personal hearing, the Managing Director of the petitioner Company expressed disinterest in cross-examining the officers, as evidenced by the impugned order. 3. Admission of Guilt: The Managing Director admitted to the mistake in a letter dated 07.07.2011, requesting the respondents to revoke the suspension order and reinstate the Customs House Agent (CHA) license. This admission of guilt was a significant factor in the judgment. 4. Evasion of Duty: The facts revealed that the petitioner engaged in large-scale fabrication of documents, including bill of entries, resulting in evasion of duty amounting to ?5.52 lakhs. Inculpatory statements from importers indicated the petitioner's involvement in document fabrication to evade customs duty, leading to the issuance of a show cause notice and the impugned order. 5. Granting Liberty to File Statutory Appeal: Despite dismissing the Writ Petition, the judgment granted the petitioner liberty to file a statutory appeal before the CESTAT within 30 days. The CESTAT was directed to expedite the hearing and disposal of the appeal on its merits promptly. 6. Conclusion: The Writ Petition was dismissed with the observation that there was no merit in the petitioner's case, given the admission of guilt by the Managing Director and the evidence of duty evasion through document fabrication. The judgment emphasized the option to pursue a statutory appeal before the CESTAT within the specified timeframe for further legal recourse.
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