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TMI Blog2014 (3) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy [2008 (1) TMI 400 - HIGH COURT OF JUDICATURE AT BOMBAY] and RS Kandalkar [2013 (7) TMI 248 - CESTAT MUMBAI] followed - Commissioner of Customs Kandla Customs House, Kandla directed to reinstate the CHA license of the appellant and permit them to function as CHA. - Decided in favor of CHA. - Appeal No. : C/10116/2014 DB - ORDER No. A/10410/2014 - Dated:- 10-3-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri P M Dave (Adv.) For the Respondent : Shri Shivkumar (AR) JUDGEMENT Per : Mr. M.V. Ravindran; This appeal is directed against Order No. 03/CHA/201 dated 9.12.2013. 2. The relevant facts that arises for consideration are the appellant herein is a CHA holding custom brokers license ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which day appellant was represented by the partner and their advocate. The Adjudicating Authority vide the impugned order did not agree with the contentions of the appellants and exercising the powers under regulations 20(3) of CHLR, 2004 [now 19(2) of CBLR,2013] confirmed his suspension order 16.11.2010 issued to the appellant. 3. Learned Counsel would take us through the entire case records and the factual matrix. It is his submission that the Binani Cement Ltd had provided them the documents and all such documents were given to the Customs authorities, when they filed the bill of entry for the goods imported. It is his submission that the said bill of entry was finally assessed and the duty was discharged by Binani Cements Ltd throug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the CHR license be restored. 4. Learned Department Representative on the other end would submit that the appellant is a CHA of long standing should have guided or brought to the notice of the customs authorities as regards there being mismatch of the insurance taken out by the Binani Cement Ltd and the PoB value on Bill of Entry which has been filed. It is his submission that the appellant was aware of the under valuation in as much as the appellant did not go through the documents which were filed by him with the customs authorities. It is also his submission that the checklist which is generated on filing of the Bill of Entry was not signed by the importer M/s Binani Cements Ltd., and was submitted by the appellant himself. He woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute as to the fact that CHA had filed all the documents in their possession and information with the customs authorities. In our considered view, the call to suspend CHA license by the authorities is belated and unwarranted in the facts of this case. 7. We are fortified in our above view by the judgment and order of the Hon ble High Court of Bombay in the case of National Shipping Agency we reproduce the relevant paragraphs: 1. The appeal preferred before us is in respect of the order of suspension of the CHA licence. The violation in respect of which the order of suspension was passed took place in the year 2004 in respect of an import which had taken place sometime in September, 2005 and the order of suspension ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the bill of entry and the import documents such as commercial invoice and the licence issued by the DGFT for the import of goods. We find that the declaration made in the bill of entry by the CHA is in accordance with the description of the goods given in the commercial invoice issued by the foreign supplier and also in terms of the licence issued by the DGFT, New Delhi. If that be so, we do not understand what crime, the appellant CHA has committed. If the goods are found to be different from those what has been declared in the bill of entry, the department can proceed against the importer and not against the CHA who acts based on the documentary evidence submitted by the importer. Secondly, we find that there is no proximity between th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9. It could be seen from the above reproduced ratio of the two judicial pronouncement that the suspension ordered by the Commissioner of Customs in the case in hand is clearly unwarranted and not in consonance with the laws as laid down. 10. In view of foregoing, we hold that the impugned order No. 03/CHA/2013 dtd 9.12.2013 needs to be set aside and we do so. The impugned order is set aside the appeal is allowed with a direction to the Commissioner of Customs Kandla Customs House, Kandla to reinstate the CHA license of the appellant and permit them to function as CHA. 11. It is made clear that this does not mean that the customs authorities are not at liberty to conduct any inquiry as provided in CHALR, 2004 now CBLR, 2013 and on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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