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TMI Blog2006 (12) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... s such, if the goods to be exported by M/s Payal Exim has been found to be lesser value, the appellant, as a CHA, cannot be blamed for the same. As such, we are of the view that revocation of his licence is neither justified nor warranted. The same is accordingly set aside and the appeal allowed with consequential relief. - Ms. Archana Wadhwa, Shri K.K. Agarwal, JJ. REPRESENTED BY : Shri A.V. Naik, Advocate, for the Appellant. Shri Uma Shankar, D.R., for the Respondent [Order per : Archana Wadhwa, Member (J)]. Vide his impugned order, the Commissioner of Customs, has revoked the CHA Licence of the appellant and forfeited the security deposit on the allegations and findings of violation of the provisions of Custom H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, should have considered the allegations himself and should have arrived at a finding based upon independent evidence. Drawing our attention to statements of result of cross examination, Shri Naik, has submitted that the same have been misconstrued by the Enquiry Officer and there is nothing on record to show that the CHA was misutilising his licence. 6. The Revenue, on the other hand, has contended that the appellant was handling export of M/s Payal Exim without meeting the owner of the same and only at the instance of Mr. Jayesh Gala. Further, blank letter heads were handed over to Mr. Jayesh Gala with the sole intention of misutilising the same. 7. It is seen that the appellant CHA is a proprietary firm with Shri Vishnu Sippy being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. Mr Jayesh Gala use to bring business for us i.e. M/s. Bharat Overseas Communicators also sometime he use to go to Customs with any man (employee) Mr Shantaram who has got a custom pass. Q.2 For what purpose Mr Jayesh Gala was used to go with your employee Shantaram? in what capacity? Ans. As a client he use to go their with my employee. 9. As such, it is clear from the above, that Shri Jayesh Gala was bringing business to the appellant and not acting as a CHA on the strength of the licence given to the appellant. Similarly Mr Jayesh Gala s examination conducted on 24-1-05 revealed as under : Q.1 What is your name ? Ans My name is Jayesh Gala. Q.2 When did you join this CHA line and with whom you were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Q.8. In your statement dated 1-3-04 you have stated that yourself and Mr Bhanushali has proceeded all the documents for clearance of the consignments pertaining to Payal Exim. No person from M/s Bhagwan Overseas was present while processing the said documents and examination of the said consignment is it true? Ans. That was taken forcefully by D.R.I, which was also retracted in Esplende Court Mumbai. Photocopy of retracted is produced herewith. However I will produced a certified copy of the retraction shortly within 2 days. Photocopy taken on record. 10. The above examination of Mr Gala also reveals that he was only getting commission for procuring business for the appellant and was acting as a representative of M/s Payal E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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