2008 (4) TMI 557

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..... the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - In this case CHA licence of the appellants was initially suspended by the Commissioner of Customs by his order dated 4-5-2005, on the ground that Shri Pradeep Ambre, Power of Attorney holder of the CHA and son of Shri Harishchandra Ambre, Partner had knowledge of concealment of ball be .....

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..... cer held that the charges against the CHA were proved and the Commissioner passed the present impugned order revoking the CHA licence on the ground that Pradeep Ambre was actively involved in the case of smuggling of ball bearings in the guise of Borax Decahydrate and the CHA partner failed to exercise supervision so as to ensure proper conduct of his employee in carrying out business transactions .....

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..... immunity to Pradeep Ambre from penalty and held that he cannot be held to have any conscious knowledge of mis-declaration the Commissioner should not have revoked the CHA licence on the ground that Shri Pradeep Ambre was involved in mis-declaration of the goods and should have dropped the proceedings for revocation. 4. In the light of the above discussion we set aside the impugned order and .....

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