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TMI Blog2010 (4) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... other appellants, M/s. S.B. International also filed an appeal against the same impugned order whereby CHA license was suspended under Regulation 20 of the Customs House Agents Licensing Regulations, 2004 and penalty of ₹ 1.00 lakh was imposed under Section 112 of the Customs Act, 1962. 2. The ld. Counsel appearing for Shri Ashis Kr. Bose, submitted that the appellants filed Bill of Entry on behalf of the importer and also filed a Central Food Laboratory (C.F.L.) examination report dated 17-7-2006 in respect of samples obtained from the imported goods which was found to be forged. The contention is that subsequently, the original CFL examination report which was tallied with the examination report produced by the appellant was f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne year. It is also submitted that after passing of the adjudication order whereby the license was suspended, no further action is taken by the competent authority in respect of the revocation of their license. Therefore, the impugned order is not sustainable. 5. Ld. SDR appearing on behalf of the Revenue submitted that Shri Ashis Kr. Bose produced a forged examination report which is not denied. Therefore, the impugned order is rightly passed. 6. In respect of M/s. S.B, International, the contention of the ld. SDR is that the notice was issued to Shri Snehasish Biswas, Director of M/s. S.B. International. Therefore, the CHA firm was made aware of the allegation, hence, the impugned order is rightly passed. 7. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as authorized by them to act on their behalf. The imposition of penalty in respect of unauthorized action of Mr. Ashis Kr. Bose, on CHA firm is not sustainable, hence, set aside. 9. In respect of suspension of CHA license, we find that as per the provisions of Regulation 20 of Customs House Agents Licensing Regulations, 2004, the Commissioner of Customs may in appropriate cases where an immediate action is necessary, suspend of the Customs House Agents where an enquiry against such agent is pending or contemplated. On the last date of hearing, the Revenue was, asked to find out regarding position of the enquiry initiated for revocation of the license. The ld. SDR produced a letter from the Office of the Commissioner of Customs dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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