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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 ..... to carry out their business at Jodhpur. Therefore, proceedings under CHALR, 2004 were initiated against the appellant which were concluded by revocation of the CHA licence of the appellant. 3. The ld. Counsel for the appellant submits that the CHA licence was also cancelled on the same charge on 9.1.2008 to allege that the appellant 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Alliance, M/s Lucky Creations, M/s Shivam Exports and M/s Jainsons India Industries were not granted to the appellant. In fact, the cross examination was granted at Jodhpur instead of Jaipur but all the documents relevant to the issue are at Jaipur and not in Jodhpur. Therefore the request of cross examination 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant has receiving amount from the G and H card holders for clearance of the goods. Therefore, the charge of subletting has been proved. In these circumstances, CHA license rightly been revoked by the AR. To support his contention he relied on the decision of S.S.V. Bhadra Shipping Agencies Vs. CC, Chennai - 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 ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir CHA license before the Custom authorities for monetary gain and removal of goods without obtaining authorisation from importer/exporter. Therefore the said facts are not applicable to the facts of this case. 7. Further, we find that similar issue came up before this Tribunal in the case of M/s Qimati Lal 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of goods. The G-Card holder is also issued by the commissioner of Customs on being passing out the examination by Shri Harish Singh. Therefore, the activity undertaken by Shri Harish Singh as G-Card holder on behalf Shri Qimati Lal Sharma are the activities conducted by M/s Qimati Lal Sharma. From 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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