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TMI Blog2016 (5) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... decision of the Delhi High Court further stands approved by the Hon’ble Supreme Court reported in [2015 (8) TMI 435 - SUPREME COURT]. Also it is found that in the case of Rajiv Suri Vs. CCE New Delhi, Tribunal has set aside the order of suspension on the ground that there was favourable findings of the Commissioner (A) in respect of penalty imposed upon the CHA under the Customs Act. Therefore, the impugned order is required to be set aside and also revocation of his license, the order of forfeiture of the deposit made by him and the penalty imposed are set aside. - Decided in favour of appellant with consequential relief - C/53677/2015-CU(DB) - Final Order No. 51789 - Dated:- 13-4-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... HA further deposed that as there was some dispute with the exporter as regards their payments, they discontinued the business with them. It is seen that based upon the result of the above investigation, the appellant was served with a show cause notice dated 09.10.2012proposing to impose penalty upon him in terms of the provision of the Customs Act. The said show cause notice culminated into an order passed by the Additional Commissioner imposing penalty of ₹ 5 lakhs under section 117 of the customs Act. The Additional Commissioner also recommended suspension of the CHA license in terms of the Regulation 20 of the Customs House Agent Licensing Regulation 2004. 3. It is seen that the said order of the Additional Commissioner were a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the appellant had sufficiently complied with the requirement of Regulation 13 of the Customs House Agent Licensing Regulation, 2004and the Circular No. 8/2010 dated 08.04.2010 by obtaining the requisite documents and verifying the same from the respective website before accepting the assignment and hence cannot be held guilty of violation of the provisions of Regulation 13 or liable to imposition of penalty under section 117 of Customs Act, 1962 or for suspension of license. The finding of the ID. Additional Commissioner being contrary to the stipulations of CHALR 2004 or the circular 09/2010 and therefore unsustainable in law. 4. Thereafter, the appellants were issued a show cause notice dated 05.03.2015 under regulation 22 propos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tands held that the appellant s revocation of CHA licenses was neither called for nor justified. 6. Shri K. Poddar, appearing for the Revenue draws our attention to the fact that the investigation made by the Revenue revealed that the exporter was not in existence at the address given by him. Further, IEC code and pan card number were also obtained by the exporter fraudulently. In such a scenario commissioner has rightly held that the customs brokers has not followed KYC norms properly and has not made detailed efforts to find out the genuinity of the exporter. Accordingly Ld. DR supports the impugned order of Commissioner. 7. After appreciating the submission made by both the sides we find that there is no dispute about the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quantity etc. Even the value declared by the exporter was accepted by the Revenue, after 100% examination of goods and the let export order was issued by the Customs Authorities. 10. It is only subsequently, by way of detailed investigation that the charge of over valuation was made against the exporter. In such a scenario we really fail to find out any lapses on the part of the CB so as to impose him with a lifelong ban from conducting the business. For the above proposition we may refer to Hon ble High Court of Delhi s order in the case of Ashiana Cargo services 2014 (302) ELT 161 (Del), vide which the minority order of the Tribunal was upheld by setting aside the majority order. The said decision of the Delhi High Court furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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