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TMI Blog2021 (9) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Customs, Chennai dated 24.8.2010. The Tribunal held that the appeal is not maintainable and therefore dismissed the appeal. The appellant has not filed any appeal against the Final Order and the same has attained finality. 3. Appeal No. C/282/2011 is filed against the order passed revoking the CHA license and for forfeiture of security deposit. In the earlier round of litigation before Tribunal, the said appeal was allowed by the Tribunal following the decision the case of M/s. Necko Freight Forwarders Ltd. reported in 2018 (1) TMI 1185 (Delhi). The department filed appeal before the Hon'ble High Court against the above decision passed by the Tribunal. The Hon'ble High Court vide judgment in CMA 2446/2019 dated 27.1.2020 rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xecuted in association with one Shri Ashokan of M/s. ASP Shipping Services. Statement of the managing partner of the appellant firm Shri P. Ilangovan was recorded on 29.12.2005 wherein inter alia he admitted that they had attended to the exports pertaining to the said exporters and did not obtain authorization. That they received export documents from M/s. K.S. Freight Forwarders. That the contact in respect of these seven exporters was through M/s. K.S. Freight Forwarders only. It appeared to the department that the appellant had transacted business in the customs station without verifying the bonafides of the exporters and they have caused huge loss to the exchequer by facilitating claim of ineligible drawback. 7. Show Cause Notice dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed activity and the issuance of the Show Cause Notice. 9. Controverting the allegations in Show Cause Notice he submitted that the officers of the department have not acted swiftly and with required diligence which has resulted in availment of illegal and ineligible drawback by the exporters. If the officers had acted in appropriate time, the wrong availment of drawback would not have occurred at all. 10. In the Show Cause Notice at para 2, it has been mentioned that Shri K. Ashokan and R. Selvaraj were the two persons who are primarily responsible for the fraudulent exports. In fact, they have admitted that they have indulged in such nefarious activities to get undue benefit. The appellant had no knowledge of such activity of these two p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hough the exports have taken place in 2003, Show Cause Notice proposing to revoke the license has been issued in 2006 under Regulation 22 of CHALR, 2004. On a perusal of the Annexure to the Show Cause Notice, it is seen that all the shipping bills are of 2003. The details of the shipping bills as per the Annexure are reproduced as under:- S. No. Exporter S/B No. & Date Amt. of Dbk (Rs.) 1. M/s. Akshaya Impex 54, II Street, Gandhi Nagar, Tiruppur - 641 603 1151/11.03.03 342806 17399/05.05.03 416721 2. M/s. Vakkayil Impex, Pericandoor, Trichur, Kerala - 680 581 17389/05.05.03 406669 17393/05.05.03 406669 17397/05.05.03 406669 21964/05.06.03 468486 21965/05.06.03 468486 25129/23.06.03 468486 25134/23.06.03 468486 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into force [vide Notification No. 21/2004-Cus. (NT) dated 23.2.2004], the erstwhile CHALR, 1984 would apply. The shipping bills in these transactions are of the year 2003. So also in the Show Cause Notice, the department has mentioned the number of two shipping bills for which there was no IE Code mentioned in the shipping bills in respect of M/s. Gomathy Garments and M/s. Akshaya Impex. Both these shipping bills are also dated 11.3.2003. When the transactions are of the year 2003, the provisions in Regulation 2004 cannot bind the appellant. In the Show Cause Notice, though in para 4, there is a mention that it is to be read with relevant provisions of the erstwhile Regulation 1984, interestingly all the provisions invoked are that of 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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