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TMI Blog2015 (7) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... fact is that the CHA allowed unauthorised persons to use their CHA licence for consideration which is not the fact in this case the persons who are using the CHA licence and G and H card holders of the appellant. Further, in the case of Shree Venkatesh Shipping Services P. Ltd. (2010 (1) TMI 1057 - CESTAT MUMBAI ), the issue before the Tribunal was that the CHA did not have authorisation in writing from any of the exporters. Admittedly, it was not a case of subletting of CHA license, therefore, the same is not relevant here. Further, we find that in the case of OTA Kandla Pvt. Ltd. (2011 (3) TMI 801 - GUJARAT HIGH COURT) the facts of the case were that the CHA permitting employees of client to use their CHA license before the Custom authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant sublet CHA license allowing by M/s IPG Cargo Services Pvt. Ltd. to carry out business of CHA pursuant to G and H card holder issued to M/s IPG Cargo Services Pvt. Ltd. The said issue came up before this Tribunal and this Tribunal held that as Shri I.P. Gupta himself is a G. Card holder and as well as proprietor of M/s IPG Cargo Services Ltd. and there was no allegation of loss of revenue. Therefore, the order of revocation of CHA licence was set aside. The said decision was taken by Revenue before the Hon'ble High Court of Rajasthan but the Hon'ble High Court rejected the prayer of staying the operation of the order passed by this Tribunal. Accordingly, the license of the appellant was restored. Now, again a proposal for revocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of these persons at Jaipur was not allowed. It is the contention of the ld. Counsel that subletting of their licence to G and H card holder is not correct. In fact these G and H card holders are employees of the appellant which they have admitted and payments were made to them out of money received from them executing the export functions. He further submits that all the G and H card holders are the proprietor of certain firms which were providing logistic services of clearance filing import/export documents and dealing with other logistic services for importer or exports and charging money from the importer/exporter in question. But they are dealing with the Custom department as employees of the appellant as G and H card holder. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai - 2005 (192) ELT 440 (Tri-Chennai), M.D. Sadrani Vs. Union of India - 2010 (250) ELT 357 (Bom.) , Shree Venkatesh Shipping Service P. Ltd. Vs. CC (G), Mumbai- I - 2010 (261) ELT 880 (Tri.-Mumbai) and OTA Kandla Pvt. Ltd. Vs. Union of India - 2011 (269) ELT 457 (Guj.) 5. Heard the parties. Considered the submissions. 6. In this case the short issue to be decided by us whether the work of import/export executed by G and H card holder is an act of subletting or not. It is an admitted fact that all G and H card holders are the employees of the appellant. Apart from the employment of the appellant these G and H card holders are providing certain other services to the exporter/importers for that they are provided directly dealing with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sharma Vs. CC, Amritsar in Appeal No. C/52981/2014 wherein the Final Order No. 51120/2015 dated 12.3.2012 this Tribunal observed as under: 2. The facts of the case are that on 22.08.2013, acting on information that the appellant has sublet their CBL for monetary consideration to M/s A.H. Enterprises, Amritsar, the Search was conducted at the premises of M/s A.H. Enterprises and certain documents were resumed, statements of Shri Harish Singh the partner of M/s A.H. Enterprises is also recorded. Thereafter, the premises of the appellant were searched and statement of the appellant was taken on 24.08.2013. Thereafter, through various letters dated 24.08.2013 and 25.08.2013, the appellant admitted the guilt and the CHA licence was suspen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts, it emerges that Shri Harish Singh dealt with the importer or exporter as a partner of M/s A.H. Enterprises. But the fact M/s A.H. Enterprises is engaged in providing consultancy and forwarding service and charging for the same and also paying clearance charges to the appellant on raising the invoice by the appellant. Therefore, it cannot be said that the appellant has sublet or transferred their CBL to M/s A.H. Enterprises. The case of the revenue is that appellant has issued the invoice on M/s A.H. Enterprises for nominal amount but M/s A.H, Enterprises issuing invoices on the importer/exporter on higher amount. We have seen that M/s A.H. Enterprises in not engaged in the clearance of the goods but undertaking other activities l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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