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TMI Blog2016 (8) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly held as proved. Moreover, more than 100 blank shipping bill forms were sent to a third-party. Following these aggravating factors, the penalty of revocation was justified by the CESTAT. The revocation of CHA license and forfeiture of security deposit in the impugned order has been arrived at without appreciation of the evidence, or for that matter, the lack of it - the impugned order requires to be set aside in toto - appeal allowed - decided in favor of appellant. - Appeal No. C/21439/2014 - A/30635/2016 - Dated:- 5-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member (Technical) Sh. B. Venugopal, Authorised Representative for the Appellant. Sh. Changsen, Deputy Commissioner (AR) f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority) vide order C.No. S/3/CHA/10/2013-Cus.Tech dated 03.06.2013 suspended the CHA Licence of the CHA, M/s Tristar Express India Pvt Ltd., under Regulation 20 (2) of the Customs House Agents Licensing Regulations, 2004 on the ground that, the said CHA has prima facie committed grave misconduct and violated the obligations cast on them under Regulations 12, 13(a), 13(d), 13(o) and 19(8) of the CHALR, 2004. A personal hearing was held on 14.06.2013. Sh. M. Dwivedi Sh. Sanjay Kalra, Counsel for the CHA, and Sj. Mujeeb Khan, Proprietor of CHA firm, M/s Tristar Express Pvt Ltd., appeared for the PH. 2. The adjudicating authority vide his order 27.06.2013 ordered continuation of the suspension of the CHA license of the appellant unt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rspective. (v) All the Bill of Entries filed by the appellant in Mumbai Customs was only filed through online portal (ICEGATE). The said Mr. Yashwant Sakharam Surve had not filed any Bill of Entry on behalf of the appellant using the appellants CHA license and had not signed any document on behalf of the appellant, in such circumstances it is illogical to allege that the appellant had sublet his license to Mr. Yashwant Sakharam Surve. 5. On behalf of department, Ms. Changsen, the Learned AR vigorously opposed the appeal. She pointed out that Sh. Arvind Jain had admitted the violations before the Settlement Commission which prove the guilt of the importer and by implication that of the CHA also. She further contended that it is suffici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat none of the other persons whose statements were recorded have named or implicated Sh. Mujeeb Khan is also correct. Further, the submission of the appellant in the course of adjudication proceedings, that the Bills of Entry which were subject matter of investigation was not filed by them but by another CHA M/s Pioneer Agencies has not been taken cognizance or disproved by the adjudicating authority. 9. While arriving at this conclusions, we draw sustenance from the judgment of the Hon ble High Court of Delhi in the case of Ashiana Cargo Services Vs CC [2014 (302) ELT 161 (Del)]. The relevant portion is extracted as below: 10.Beginning with the facts, there is virtually no? dispute. There is a concurrent finding of fact by the Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive facilitation of the infraction, i.e. a finding of mens rea, or a gross and flagrant violation of the CHA Regulations. In Sri Kamakshi Agency (supra), the licensee stopped working the license, but rather, for remuneration, permitted his Power of Attorney to work the license, thus in effect transferring the license for money. As the CESTAT noted, 9..[a]pplicant instead of discharging his functions as a Custom House Agent in accordance with the Regulations, in flagrant violation of those Regulations went to the extent of encashing the facilities made available to him as a CHA by selling it for a price. Moreover, the Power of Attorney was - as a matter of fact - actively involved in the fraudulent act in connivance with the importers and ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s proved. Moreover, more than 100 blank shipping bill forms were sent to a third-party. Following these aggravating factors, the penalty of revocation was justified by the CESTAT. Similarly, in H.B. Cargo (supra), relied upon by the majority of the CESTAT, the case did not concern any ordinary infraction of the CHA Regulations, but an act of corruption, where blank shipping bills were issued by the partner and authorized representative of the CHA for a consideration of ₹ 150 per/- shipping bill. 10. In the circumstances, we are of the considered opinion that the revocation of CHA license and forfeiture of security deposit in the impugned order has been arrived at without appreciation of the evidence, or for that matter, the lack of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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