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TMI Blog2015 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. A.H. Enterprises for nominal amount but M/s. A.H. Enterprises issuing invoices on the importer/exporter on higher amount. We have seen that M/s. A.H. Enterprises is not engaged in the clearance of the goods but undertaking other activities like forwarding or consultancy agency service. Definitely, M/s. A.H. Enterprises might be charging higher amount but on record, Shri Harish Singh, the G-Card holder, is dealing with the clearance work who is an employee of the appellant. Therefore, the charge of sub-letting stands not proved. Revocation set aside - appeal allowed - decided in favor of appellant. - C/52981/2014 - Final Order No. A/51120/2015-CU(DB) - Dated:- 9-4-2015 - Shri Ashok Jindal, Member (J) and R.K. Singh, Member (T) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r CHA licence has been revoked in the provisions of Regulation 20(7) of CBLR, 2013. Aggrieved from the said order the appellant is before us. 3. The ld. counsel for the appellant submits that the allegation against the appellant is that they have sub-letted their CBL to M/s. A.H. Enterprises. It is the submission of the ld. Counsel that M/s. A.H. Enterprises is a partnership firm engaged in the business of the consultancy and forwarding agents wherein Shri Harish Singh is a partner thereof and G-Card Holder of the appellant firm. M/s A.H. Enterprises providing works to the appellant through G-Card Holder Shri Harish Singh and all the documents from the customs clearance have been signed by Shri Harish Singh being a G-Card Holder of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Sharma, Shri Harish Singh became G-Card Holder so he could act as front main of Shri Qimati Lal Sharma. In the guise of the G-Card holder by running independently as business dealing with exporter/importer independently by issuing bills to exporter sending copy of shipping bill/ bills of entry and was in direct contact, but M/s. A.H. Enterprises through telephones/Email Ids and its partners. M/s. A.H. Enterprises was providing necessary service assistance to the clients on their own for getting Customs clearance work for raising invoice. M/s A.H. Enterprises was maintaining independent account to deposit the money from their clients either by way of cash/cheque documents also resumed during the operation confirm these facts. The same has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the Revenue is that appellant has issued the invoice on M/s. A.H. Enterprises for nominal amount but M/s. A.H. Enterprises issuing invoices on the importer/exporter on higher amount. We have seen that M/s. A.H. Enterprises is not engaged in the clearance of the goods but undertaking other activities like forwarding or consultancy agency service. Definitely, M/s. A.H. Enterpr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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