2005 (5) TMI 114 - AT - Customs

Summary

Issues: Revocation of CHA license based on proven charges including lack of supervision, theft of cargo, and removal of important documents. Violations of Regulations 14(h), 14(j), and 20(7) established in one case but not in others. Commission received by CHA without verifying documents leading to undervaluation.

In the judgment, the Appellate Tribunal CESTAT, Mumbai addressed the revocation of a Custom House Agent (CHA) license by the Commissioner of Customs, Mumbai. The grounds for revocation included proven charges of lack of supervision over employees, involvement in theft of cargo, and removal of crucial documents. The Tribunal examined multiple cases, focusing on specific violations of regulations. In the case of CH file No. S/8-33/1998, the Enquiry Officer found contraventions of Regulations 14(h) and 14(j), related to unauthorized access to government records and refusal to provide necessary documents. Regulation 20(7) regarding supervision of employees was also violated. The Tribunal agreed with the Commissioner that these violations occurred in this case. However, in another case, CH file No. S/8-34/1998, the Tribunal found insufficient evidence to prove contraventions of Regulations 14(a) and 14(g). Regarding CH file No. S/8-13/2000, where the CHA was accused of receiving a commission without verifying documents leading to undervaluation, the Tribunal noted the lack of evidence to establish the CHA's knowledge of undervaluation. Ultimately, the Tribunal upheld the revocation of the CHA license in the case of CH file No. S/8-33/1998 due to established violations. However, considering the suspension and non-renewal of the license, the Tribunal ordered the revocation to cease, making the license operative subject to renewal conditions from a specified date.