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TMI Blog2008 (7) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... A.K. Srivastava, JJ. REPRESENTED BY : Shri Anil Balani, Advocate, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. In this case, the Directorate of Revenue Intelligence had identified four live bills of entry dated 13-11-1997 allegedly filed by the appellants on behalf of M/s. Gazebo and M/s. Mahavir Corporation, wherein use of bogus special import licences was involved. The DRI further alleged that Mr. Sushil Kumar Lohia, an employee of the appellant CHA, was involved in procuring bogus licences. Articles of charges were framed against the appellants and their licence was suspended vide order dated 18-5-1998 which was set aside by the Tribunal vide its Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the CHA under the Customs House Agents Licensing Regulations, 1984, as held by the Tribunal in the case of Thakkar Shipping Agency v. CC, Bombay, 1994 (69) E.L.T. 90 which decision has been recently followed in Smita International v. CC (G), Mumbai, 2008 (225) E.L.T. 439. Further, the disagreement memo was contrary to and in violation of the law laid down by the Tribunal in Narendra Forwarders Pvt. Ltd. v. CCE, Mumbai, 2000 (118) E.L.T. 632, wherein the Tribunal held that the Commissioner of Customs was not competent to dismiss the inquiry report submitted by the Inquiry Officer and to order re-enquiry. The relevant extract from the above order is reproduced herein below :- 4. For appreciation of the dispute it is necessary to repro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record this reasons in writing for so doing. (5) At the conclusion of the aforesaid inquiry, the Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings. (6) The Commissioner of Customs shall furnish to the Custom House Agent a copy of the report of the Assistant Commissioner of Customs and shall require the Customs House Agent to submit within the specified period not being less than sixty days any representation that he may wish to make against the findings of the Assistant Commissioner of Customs. (7) The Commissioner shall after considering the report of the inquir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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