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TMI Blog2017 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Regulation 9(2) of CHALR, 2004 [New Regulation 7 (2) of CBLR 2013]. The Directorate of Revenue Intelligence investigated certain syndicates engaged in the export of fabrics and readymade garments, by inflating the value to avail undue and inadmissible export benefits such as Duty Drawback and DEPB. The investigation report from DRI was received by Commissioner (Customs), Delhi in February, 2010. The CHA licence of the appellant was suspended on 2.3.2010 and Show Cause Notice dated 22.08.2012 was issued to the appellant CHA proposing revocation of their licence. However, on 24.9.2012, the proprietor of the CHA firm Shri Arun Kumar Sikka expired. After the enquiry, Officer submitted his report to the Commissioner (Customs), New Delhi, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellant, their CHA licence was revoked in the impugned order. The Ld. Counsel submitted that the Department did not have jurisdiction to re-open the case which has been decided in their favour after the due process of law. Accordingly, he prayed that the impugned order be set aside. 5. Ld. Departmental Representative on the other hand reiterates the findings of the Adjudicating Authority. 6. In the impugned order, the CHA licence of the appellant stands revoked. As outlined in the above paragraph, the proceedings initiated under CBLR 2013, is a consequence of the investigation undertaken by DRI against certain syndicates, who were indulging in fraudulent exports of readymade garments with a view to avail i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case, we find that both proceedings initiated against the appellant CHA are triggered by the same set of facts. The Original investigation report dated 1.2.2010 was issued by the DRI to Commissioner (Customs), Delhi after investigating the unscrupulous exporters from September, 2009. The second Show Cause Notice & proceeding got triggered by issue of DRI Show Cause Notice against some of the unscrupulous exporters. We are of the view that reopening the case against the appellant CHA after completion of the Original proceedings is not contemplated under CBLR. Commissioner having passed the original order in favour of the appellants cannot reopen the issue with a fresh Show Cause Notice and pass fresh orders revoking the licence. With a p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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