9911796707
TMI Blog2007 (3) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 121/06 - Final Order No. A/133/2007-WZB/C-II/(C.S.T.B) - Dated:- 5-3-2007 - [Order per Archana Wadhwa, Member (J)]. - The present appeal is against the impugned order passed by the Commissioner of Customs, Mumbai, vide which he has ordered revocation of CHA licence of the appellants and for feiture of the entire amount of security deposit. 2. We have heard Shri H.R. Shetty, Ld. Advocate, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he wrong done by his employee and immediately deposited the less charge of Rs.8,353/- on 9-1-98 itself. 4. On above basis enquiry was conducted against the CHA and as per enquiry report, Shri Katti was found to be guilty of tampering with the rates of duty in the Bill of Entry. 5. Proceedings were also initiated against the CHA for revocation of his licence, which culminated into impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Shri Katti from their service prior to the said date. The fact that Shri Katti was acting on his own has also come on record by the answers given by him during his cross examination. At this stage, we take note of the Tribunal's decision in the case of P. B. Nair C F Pvt. Ltd. v. CC (Gen), Mumbai, 2006 (202) E.L.T. 829 (Tri.-Mumbai) holding that where employee of CHA acted on his own in forgi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 by the Police department, wherein the persons involved have been using the CHA licence of the appellants. We find that though the adjudication proceedings for revocation of the licence in that case are still in progress and thus subjudice. Ld. Advocate has drawn our attention to the criminal proceedings inst by the state against the said appellants. Vide its order dated 16-5-2002, Additional Ses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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