9911796707
TMI Blog1999 (6) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... eas as enquiry against M/s. Poonam Cargo Services, E-147, 2nd Floor, Lajpat Nagar-I, New Delhi - 110 024 (hereinafter referred to as the CHA), holder of Regular Licence No. R-35/87 valid upto 5-5-2001 of Delhi Customs House, is contemplated with regards to the clearances of I. V. Cannula valued at Rs. 1,22,60,000 for misclassification and misdeclaration as Disposable and non-disposable cannula for aorta, Vene Cauae and similar veins and blood vessels with a view to wrongly avail benefit of exemption Notification No. 23/98-Cus. and to clear these goods at Nil rate of duty on Bills of Entry Nos. 218025, dated 21-8-1998, 110737, dated 29-7-1998 and 215634, dated 1-8-1998. Whereas the statements of Shri Sunil Nanda, the CHA and Shri Rajiv M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioned hereinabove, the misdeclaration appears to be a deliberate act on the part of the CHA with an intention to aid and abet evasion of Customs duties resulting in loss of revenue. Therefore, the CHA appears to have failed to discharge his obligations as prescribed under Regulations 14(d), 14(e) and 14(I) of the Customs House Agents Licensing Regulations, 1984 (hereinafter referred to as the CHALR 84). Also, unless immediate action is taken to suspend their Licence, the CHA is likely to indulge in such activities again resulting in loss of revenue. The act of commission and omission on their part renders the CHA liable for action under Regulation 21(2) of the CHALR 84. Now, therefore, I, Vijay Zutshi, Commissioner of Customs (Gen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... however, no reasons have been furnished for arriving at this conclusion. It also appears from the records that no proceedings have been initiated under Regulation 23 of the CHALR, 1984 in spite of passage of considerable length or time, which itself would show that there is no great urgency in the matter. In the light of the decision of the Hon ble Madras High Court in the case of East West Freight Carriers reported in 1995 (77) E.L.T. 79 (Mad.) and the Hon ble Calcutta High Court in the case of N.C. Singha and Sons v. Union of India reported in 1998 (104) E.L.T. 11 (Cal.) wherein the Court has held that an order of suspension of CHA licence is bad in law unless it indicates application of mind by the Commissioner to the aspect whether imm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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