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TMI Blog2021 (3) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... need to be scrutinised as to whether the said internal mechanism was enabling M/s. Wijeta Impex and Logistics to have knowledge about filed shipping bills and to sign the acknowledgements thereof. Both the findings are relevant for the proper adjudication of the impugned appeal specially when the appellant as CHA is aggrieved of misconduct of Shri Lalit Gupta. Matter remanded back for fresh decision on merits specifically on issue of jurisdiction as was directed vide the order of first remand passed by this Tribunal - appeal allowed by way of remand. - Customs Appeal No. 52237 of 2019 - FINAL ORDER No. 51173 /2021 - Dated:- 24-3-2021 - MRS RACHNA GUPTA, MEMBER (JUDICIAL) Shri S Sunil, Advocate for the Appellant Shri Yasbir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Lalit Gupta. It is also mentioned therein that if any such document has been produced by Shri Lalit Kumar before the Customs Authorities showing that the appellant have allowed them to hold his G Card, it should be put to strict scrutiny and necessary legal action should be taken against him for committing such a fraud. 5. The appellant has also lodged an FIR registered against Shri Lalit Gupta. It is further submitted that the impugned show cause notice also has not been served upon the appellant at Secunderabad address which was duly informed to the Customs vide letter dated 07 May, 2013 and the authorities had acknowledged the receipt thereof vide letter dated 04.06.2013. The closure of Ghaziabad office was also brought to the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority below to be scrutinised in respect thereof. The findings of the Commissioner (Appeals) in last four lines of paragraph 5.1 of the Order under challenge as is impressed upon by learned Departmental Representative also need to be scrutinised as to whether the said internal mechanism was enabling M/s. Wijeta Impex and Logistics to have knowledge about filed shipping bills and to sign the acknowledgements thereof. Both the findings are relevant for the proper adjudication of the impugned appeal specially when the appellant as CHA is aggrieved of misconduct of Shri Lalit Gupta. The order under challenge has otherwise extended part benefit to the appellant by setting aside the revocation of his licence and by reducing the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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