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TMI Blog2019 (3) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... find no reason to disagree with Learned Authorized Representative that the licensing authority would have been influenced by an adverse finding against a proprietary concern whose proprietor subsequently sought issue of fresh licence as a partnership firm. Nevertheless, the fundamental principles of natural justice prescribes that the entity proposed to be imposed with detriment should be placed on notice of jurisdiction, and the alleged deviation from prescribed Rules of Conduct along with sufficient evidence of such misdemeanor. It is seen from the show-cause notice leading to the present proceedings that the charges are specific to the four consignments of unaccompanied baggage and, though based on the connection between M/s Mysore Busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke this task but that does not overcome the obligation of the licensing authority to establish, beyond doubt, that the appellant was involved in the fraudulent transaction. It is not necessary to examine the correctness of the finding pertaining to the six charges that had been held as proved by the enquiry authority. That is a matter that would have to be determined on its own if the licensing authority had proceeded against a licence which was valid when the misdemeanor occurred - appeal allowed - decided in favor of appellant. - C/MISC/21193/2018 in C/27346/2013-DB - Final Order No. 20233/2019 - Dated:- 6-3-2019 - SHRI S S GARG, JUDICIAL MEMBER And SHRI C J MATHEW, TECHNICAL MEMBER Mr. Harish Bindumadhavan / Disha Gursahaney ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im, the licence issued to M/s Mysore Business Associates had been surrendered to Commissioner of Customs, Bangalore vide letter dated 20th April 2011 following which fresh customs house agents licence no. CUS/BLR/CHA/07/2011, valid till 25th December 2012, was issued on 26th December 2011. It is contended that, in letter dated 11th January 2012 enclosing the fresh licence, it was intimated that the earlier licence of M/s. Mysore Business Associates (R-2/91) stood cancelled. Claiming that neither of the two licences were operational when six consignments of unaccompanied baggage were cleared against forged declarations as well as forged approvals, he contends that Shri G Harikrishnan, allegedly the key player whose statements had been relied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedure before the enquiry authority and the imposition of penalties were in conformity with the time-lines prescribed in Customs House Agents Licensing Regulations, 2004, Learned Counsel contends that the lapse of time between the investigation and the initiation of proceedings under Customs House Agents Licensing Regulations, 2004 was well beyond the frame prescribed by Central Board of Excise Customs in circular no. 9/2010-Cus dated 8th April 2010 of Central Board of Excise Customs. 5. The instructions, cited by Learned Counsel, directs that ., the investigating authority shall furnish its report to the Commissioner of Customs who had issued the CHA licence (Licensing authority), within thirty days of the detection of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held by M/s Mysore Business Associates and it is the contention of Learned Authorized Representative that formal conclusion of the proceedings against M/s Mysore Business Associates in time would have imperiled the issue of licence that stands revoked by the present impugned order. According to him, such imperilment justifies the subsequent revocation of a licence that should not have been issued at all. It is not in dispute that Shri M S Diwakar, proprietor of the licence issued to M/s Mysore Business Associates, had, thereafter, re-constituted it as a partnership which, in terms of regulation 16 of Customs House Agents Licensing Regulations, 2004, been permitted to continue the operations. He, therefore, contends that the penalties visit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejudicial to the proper functioning of a custom house to permit a licence to operate under a different garb even after committing of an offence, the relation between the action initiated and the present proceedings should have been made amply clear along with the intent to take it to its logical conclusion. We find marked lack of such forthrightness on detailed articulation of intent in the show-cause notice. It would, therefore, appear that revocation of the licence of M/s Mysoor 4M is based solely on the commonality of the individual, Shri MS Diwakar, to the two licences. This does not appear to be adequately evidenced in the show-cause notice; nor do we find an elaboration on this in the impugned order. 8. The contention of Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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