9911796707
TMI Blog2011 (8) TMI 958X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, the suspension of their license should be revoked and we order accordingly - It is made clear the Revenue is at liberty to issue notice under Regulation 22 for revocation of license of the Appellant, if their involvement in any smuggling activity can be proved by acceptable evidence - Decided in favour of assessee. - 20 of 2011 - - - Dated:- 2-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appeared for Appellant : Ms. Jyoti Mendiratta, Advocate Appeared for Respondent : Shri Sonal Bajaj, SDR Per Mathew John : The Appellant is a Custom House Agent licenced under Regulation 9 of the Custom House Agents License Regulation, 2004 (hereinafter referred to as CHALR). Their licence was suspended on 19.8.2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not following KYC Norms as required by him vide the CBEC circular No. 9/2010-Customs dated 8.4.2010 as per the requirements under the sub-regulation (o) of regulation 13 of the Customs House Agents Licensing Regulations, 2004. Also no authorisaton from Sh. Navdeep Singh was obtained as required under the sub-regulation (a) of regulation 13 of the Customs House Agents Licensing Regulations, 2004. All the clearances were got done by CHA on basis of documents submitted by one Shri M.S. Arora without verifying whether these documents were signed by Sh. Navdeep Singh or not. 6. It was observed that if the CHA would have followed his obligations under the Customs House Agents Licensing Regulations, 2004, Shri M.K. Arora would not have been su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted to work in Ludhiana under Regulation 9(2) of CHALR. The impugned smuggling activity has taken place in Ludhiana. They say that they have been out of business for almost one year due to suspension and undue hardship is caused to the proprietor and also their employees and they pray for revocation of the suspension. 4. Ld. DR, on the other hand, submits that the impugned imports were made in the name of persons who just lent IEC code for doing smuggling activity and which persons disappeared after making a few imports. Whenever any smuggling activity is detected, such persons vanish causing loss of revenue to the department. It is to block such leakage of Revenue that the Government has issued Notification No. 30/2010-Customs dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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