2017 (5) TMI 1614

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..... y be appreciated that the Customs area is very sensitive and forgery of signature is a serious crime - matter remanded to learned Commissioner to bring out the result of the enquiry for scrutiny threadbare as well as re-examine the issues in the light of the gravity of the matter affording reasonable opportunity of hearing to the CHA - appeal allowed by way of remand. - APPEAL Nos. C/138/06 & C/1 .....

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..... rge of the bonds. Such forgery of the signature remained uncontroverted. When the proceedings under CHALR, 2004 was initiated against the appellant Zulash Clearing Shipping Agency, without considering the necessity and gravity of the matter, learned Commissioner of Customs (General) dropped the proceedings giving a warning to the CHA. 3. On the above said background, the CHA is in appeal agai .....

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