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TMI Blog2013 (11) TMI 447X X X X Extracts X X X X X X X X Extracts X X X X ..... of verifying the original certificate of IEC Number issued by the DGFT depicting the photograph of the proprietor then in such a case the fact that the person seeking to import the goods was not a genuine importer would have come to the knowledge of the CHA at the time of the import. This obligation was cast upon the importer in terms of Regulation 13(a) of the CHALR, 2004. Interim order - revenue directed that the CHA license is made available to the respondent till such time as the Commissioner of Customs decides the issue. Thus there is a contributory default on the part of the both. While in this case the Enquiry Officer as well as the Commissioner of Customs had come to a specific finding that the respondent had not done necessar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner, that he proposed to disagree with the Inquiry Report? (iii) Whether the CESTAT is right in law in holding that as per the decision of this Honourable Court, in the case of Delta Logistics, the Commissioner had not given notice to the Respondents, that he disagreed with the Inquiry Report, and the reasons therefor? (iv) Whether, the CESTAT has ignored the fact that the Commissioner had discharged the requirement of natural justice as per the findings of this Honourable Court in the case of Delta Logistics by giving a personal hearing to the Respondents, and recording the latter s oral and written submissions on various articles of charges along with his dissent from the Inquiry Officer s Report . 3. As the issues a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the knowledge only during the course of investigation and, therefore, at the time of clearance of the goods the respondent was under a bona fide plea that the authorisation was genuine. Further in support reliance was placed upon the decision of this Court in the matter of Commissioner v. S.S. Clearing and Forwarding Agency, reported in 2011 (263) E.L.T. 353 (Bom.) for allowing the respondent s appeal. (c) The grievance of the Revenue is that the Tribunal completely ignored the fact that the Revenue realised the fraudulent authorisation only during the investigation, but the fact that the authorisation was genuine would have been in the knowledge of the respondent or in any case if the respondent had made the necessary enquiry of verifyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it is his case that IEC Code number would establish that the person who authorised the import viz. Mr. Mishra was an authorised importer. (e) We have considered the submissions and we are of the view that the order of the Tribunal as well as the Commissioner of Customs needs to be set aside and the matter be remanded to the Commissioner of Customs for a fresh determination. This is so particularly in view of the fact that the verification of the IEC Code and explanation of the Banker may be necessary to establish that the respondent CHA acted for an unauthorised person. (f) In view of the matter being remanded, it is not necessary to answer Question (I). This is so as the same will be determined afresh by the Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal as well as the Commissioner of Customs and remanding the matter to the Commissioner of Customs. The Commissioner of Customs would decide the matter afresh after giving the respondent notice setting out the reasons why he does not accept the conclusions of the Enquiry Officer and pass a fresh order after giving personal hearing to the respondent CHA. 6. The Commissioner of Customs should dispose of the issues raised in this Appeal before him at the earliest preferably within a period of three months from today. 7. As we set aside not only the order of the Tribunal but also of the Commissioner of Customs and restored the matter to Commissioner of Customs for fresh adjudication and also to reconsider the issue of quantum o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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