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TMI Blog2002 (11) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. On hearing both sides on the application for stay of operation of the impugned order it appeared that the issue having been earlier decided by the orders of the Tribunal the appeal itself could be taken up for disposal. 2. Vide the impugned order the Commissioner suspended the operation of the CHA licence held by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t invoice as deliberately manipulated. The Commissioner, apart from confiscating the goods, imposed penalties upon the importer as also on Shri Nimesh Suchde. 3. In the second cited case M/s. Global Impex had filed 9 bills of entry. Investigations were made about the existence of the importing entity. One Tarak Shah, claiming to be the proprietor, in his statement claimed that he was only the fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ericson Enterprises. The licences issued both at Pune and at Mumbai show the CHA to be a proprietary concern of one Sanjay D. Mello. Shri Kantawala showed us an agreement made between this person and Shri Suchde dated 4-8-1999. When it was pointed that the change in the form of a licence holder had to be intimated to the Customs in terms of the Rules, Shri Kantawala claimed that to his knowledge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the ground in the present proceedings had not spelt out these facts, although invocation of the Regulation 14(b) appears to be correct. 7. We, however, do not find for the Commissioner was in his use of the extraordinary powers conferred upon him under Regulation 21(2) of the Regulations. These powers pre-suppose immediate action on perusal of sufficient cause. The principle of proximity becom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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