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TMI Blog2008 (1) TMI 136X X X X Extracts X X X X X X X X Extracts X X X X ..... empted export of Red Sanders/Sandal Wood Logs misdeclared as Metal Lamp Stands was detrimental to national interest - statement recorded under Sec.108 of the Customs Act 1962 cannot be used as evidence under CHA Licensing Regulations 2004 – decision of tribunal in Thakkar Shipping Agency case is applicable in present case – assessee appeal allowed X X X X Extracts X X X X X X X X Extracts X X X X ..... Thakkar Shipping Agency v. CCE, Bombay [1994 (69) E.L.T. 90], wherein it has been held that statement recorded under Sec.108 of the Customs Act 1962 cannot be used as evidence under CHALR and that recording of evidence and offering the persons for cross examination is mandatory under Clause 3 and 4 of the Regulation 23 of the CHALR 1984( the relevant provision is Regulation 22 of 2004 which is re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Deputy Commissioner of Customs or Assistant Commissioner of Customs shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs House Agent, for the purpose o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The plea of the ld. SDR that these decisions which were rendered in the context of revocation of licence and cannot be made applicable to cases of suspension like the present one, is not tenable for the reason that Regulation 22 prescribes procedure both for suspension and revocation of CHA Licence. 4. The ld. SDR relies upon the judgment of the Hon'ble Kerala High Court in Asstt. Collector of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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