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TMI Blog2019 (6) TMI 971X X X X Extracts X X X X X X X X Extracts X X X X ..... ant have not violated any of the CHA regulations and have obtained proper documents required to meet the requirement of KYC. It is nowhere alleged, in what way the appellant did any irregularity in handling export consignment, for which they have filed the Bill of Entry on behalf of the said M/s Encanterra Traders Private Limited. The appellant have had also verified the IEC code of the said client M/s Encanterra Traders Private Limited and found to be in order. Further, no physical verification of the premises or address of the IEC holder is mandated in the CBLR regulation, nor it is a general requirement. Thus, there is no case made out against the appellant CHA, as alleged in the offence report or in the impugned order of suspension. Accordingly, the impugned order of suspension is set aside. CHA license restored - appeal allowed - decided in favor of appellant. - Customs Appeal No. 54037 of 2018 - FINAL ORDER NO. 50782/2019 - Dated:- 19-6-2019 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Akhil Krishan Maggu, Advocate for the appellant Sh. Rakesh Kumar, Authorised Representative for the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Encanterra Traders Private Limited. He has accepted his fault that he got cleared the export consignment of M/s Encanterra Traders Private Limited under DFIA, from ICD, Tuglagabad. Thus, it appeared that Shri Lal Chand Sharma failed to discharge his responsibilities and duties cast upon him as custom broker under the provisions of CBLR, 2013 and he appeared to have abetted for export of goods by not discharging his responsibilities, duties and obligations cast upon him, and thus rendered himself liable for penal action. 3. In para 17 of the show cause notice No. 121/2018 forming part of the offence report, it is alleged that on scrutiny of database it was noticed that M/s Encanterra Traders Private Limited had exported Protein concentrate Corn-Gluten under DFIA from ICD, Tuglagabad vide six shipping bills during September, 2016 to August, 2017. The said export consignment was got cleared by custom broker appellant. Accordingly, statement of Shri Lal Chand Sharma, F. Card holder was recorded who admitted the clearance of the aforementioned consignment from ICD, Tuglagabad under DFIA scheme. Further, stated that Shri Rakesh Kumar and Shri Manoj Kumar were the Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed this company to import popcorn, in order to avoid custom duty and for the purpose of diverting the same into the local market without satisfying the advance license. Similar was the modus operandi by M/s Hira Traders. Accordingly, the said show cause notice was issued. The said M/s Hira Traders, M/s Chef s Choice, M/s Encanterra Traders Private Limited and their Directors, Partners, Prop. etc. proposing to deny the duty benefit exemption under Notification No. 19/2015-Cus., Claimed and availed at the time of assessment / passing of the Bill of Entry with proposal to confiscate of the goods, and also to demand customs duty at the normal rate alongwith interest and further penalty was also proposed. However, the present appellant M/s Transpeed Logistics Private Limited, was not made a party or co-accused in the said show cause notice. 6. Based on the aforementioned offence report the CHA license of the appellant was suspended firstly by order dated 30.10.2018 by the respondent Commissioner and thereafter by the same order post hearing was fixed on 09.12.2018. The appellant appeared and contested the suspension of the CHA license, by filing the written submissions and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ivate Limited, under DFIA scheme. Further, the allegation of Revenue that the said M/s Encanterra Traders Private Limited is fake or fictitious is also not tenable as the said company exists on the register of the Registrar of the Company and is provided IEC code by the DGFT. Further, the appellant CHA received the necessary documents so as to satisfy about the genuineness of the said M/s Encanterra Traders Private Limited, which have got PA No., GST No., had turnover of about 1.5 crore during the financial year 2016-17, was also maintaining bank account No. 83250030100384 with Vijaya Bank. In the course of enquiry, appellant had produced the copy of authorisation issued in their favour by the said M/s Encanterra Traders Private Limited dated 19.09.2016 for clearance of their export shipment. That, there is no irregularity on the part of the appellant CHA in presenting the shipping bill on behalf of the said M/s Encanterra Traders Private Limited. Thus, the allegations by the Revenue are vague and the impugned order is fit to be set aside. 9. It is further alleged that the offence report relates to transaction during the months of September, 2016 and August, 2017 when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding illegal gain made against the CHA. Further, Shri Lal Chand Sharma of the CHA company have retracted his statement particularly answer given to Question No. 1 and 2 in the statement recorded on 04.09.2018 at the first opportunity by letter dated 10.09.2018, addressed to the Deputy Director, DRI, Delhi, stating there that the answer to the said questions were dictated by the officer threatening him of harassment, if he does not toe their line. It was further clarified that the appellant undertook work after proper authorisation. Further, we find that the subsequent non availability of the said M/s Encanterra Traders Private Limited at their address or its Directors at their earlier residential address does not lead to any conclusion that the said M/s Encanterra Traders Private Limited is a fictitious company. We further find that it is nowhere alleged, in what way the appellant did any irregularity in handling export consignment, for which they have filed the Bill of Entry on behalf of the said M/s Encanterra Traders Private Limited. The appellant have had also verified the IEC code of the said client M/s Encanterra Traders Private Limited and found to be in order. Further, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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