2001 (2) TMI 375 - AT - Customs

Summary

Issues:
1. Early hearing application for appeal C/34/2000-Mum.
2. Undervaluation case against M/s. Internate Impex handled by M/s. D.H. Patkar, CHA.
3. Suspension of CHA license under Regulation 21(1)(b) of CHA Licensing Regulations, 1984.
4. Challenge to the suspension order of CHA license.
5. Revocation of CHA license held by M/s. International Shipping Agency under Regulation 21 of CHA Licensing Regulations, 1984.
6. Comparison of orders passed by the Commissioner in both appeals.

Analysis:
1. The Appellate Tribunal considered an application for early hearing of appeal C/34/2000-Mum. due to similarities with another appeal. The Tribunal allowed the application, combining the appeals for final disposal.

2. The appeal C/710/2000-Mum. involved undervaluation by M/s. Internate Impex handled by M/s. D.H. Patkar, CHA. The Commissioner confirmed differential duty without imposing a penalty but suspended the CHA license under Regulation 21(1)(b) due to repeated violations. The Tribunal set aside the suspension order as it was not passed under the correct regulation, emphasizing the need to follow the prescribed procedure.

3. The challenge to the suspension order highlighted the necessity for adherence to Regulation 23 of the CHA Licensing Regulations, 1984. The Tribunal clarified the Commissioner's rights to suspend a license under Regulation 21(2) after following the proper procedure.

4. In the appeal C/34/2000-Mum., the Commissioner revoked the CHA license of M/s. International Shipping Agency under Regulation 21, forfeiting the security deposit. The Tribunal set aside this order, emphasizing the requirement to follow the procedure under Sub-regulation (1) of Regulation 21.

5. The Tribunal compared both orders passed by the Commissioners in the appeals, emphasizing the importance of correctly applying the regulations and following the prescribed procedures for suspension or revocation of CHA licenses to ensure procedural fairness and compliance with the law.