9911796707
TMI Blog2008 (9) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... t issuing notice to the appellant or hearing the appellant. The grounds on which the suspension has been ordered are extracted below :- Whereas the said CHA has been found involved as reported by Additional Commissioner of Customs, Central Intelligence Unit (CIU), Jawaharlal Nehru Custom House (JNCH) Nhava Sheva vide letter dated 31-12-2007 in the following two cases : (i) In one case, the said CHA had attempted evasion of Customs duty by M/s. Fabric World (IEC No. 0304040215), Mumbai towards mis-declaration of Remie Fabrics as Polyster Fabrics vide Bill of Entry No. 698824 dated 17-2-2006 at Nhava Sheva Port by using a DFRC Licence. (ii) In another case, the CHA had attempted evasion of Customs duty by M/s. S. Kumar Natio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entries and related documents to the importers without any acknowledgement and the importers by directly taking the bill of entries for the examination of goods and drawal of samples, themselves substituted the samples. This act of the CHA in handing over the documents to the importers amounts to abetting and aiding the commission of offence. This does not mean that the CHA was aware that the examination is going to be manipulated or the samples drawn are going to be substituted. Ld. Advocate also contended that these two cases were adjudicated in April 2007 and in March 2007 by Commissioner (Appeals) and while in one case the penalty imposed has been set aside, in the other case complete waiver of pre-deposit has been granted. It wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the CHA is that he has abetted in evasion of duty by handing over the bill of entries to the importers without an acknowledgement. This cannot lead to any inference that he was a party to the substitution or was having the knowledge of such substitution. When the case was detected in February 2007 and adjudicated by Commissioner (Appeals) on July 2007 which means that the order-in-original must be much earlier, it cannot be said that a emergent situation has arisen wherein immediate suspension of licence was called for, as once inspite of such detection and imposition of penalty, no action was taken for a year, no prejudice would be done to the revenue, if before ordering suspension a show cause notice and an opportunity of hearing was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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