9911796707
TMI Blog2008 (5) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... arwal, Advocate, for the Appellant. Shri B.S. Suhag, DR, for the Respondent. [Order]. - Common issue involved in these appeals, and therefore, all the appeals are taken up together for disposal. 2. The relevant facts of the case as per record, in brief, are that while examining Drawback Claim of M/s. Enkay Export (I) Ltd., Deficiency Memo in respect of Shipping Bill No. 321 and 322 both dated 6-6-2003 were issued to the exporter. It has been alleged that Appellant No. 3 Customs House Agent failed to discharge various obligations as required under Customs House Agent Licensing Regulation Act, 1984 (now 2004) in so far as he did not verify the identity of the person, who was authorized to sign the export documents by the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sagreed on the second issue with the Inquiry Officer without assigning any reason. He relied upon the various decisions of the Tribunal as under:- (1) Krishan Kumar Sharma v. CC, New Delhi - 2000 (122) E.L.T. 581 (Tribunal) (2) Falcon Air Cargo Travel (P) Ltd. -2002 (141) E.L.T. 284 (T-D) (3) Nanda International v. CC, Chennai - 2004 (176) E.L.T. 524 (Tribunal-Chennai) 4. Ld. DR reiterates the findings of the Commissioner. He submits that there is a serious lapse on the part of the CHA inasmuch as the shipping bills were signed without verifying the identity of the person. He further submits that CHA filed the declaration without verification and, therefore, revocation of licence is justified. He also submits that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rate of DBK is same for both the merchant exporter as well as manufacturer exporter. Furthermore, from the facts of the case, CHA can not be squarely blamed for failure to exercise due diligence to ascertain the correctness of the information. The exporter was also required to provide correct information to the CHA. If any incorrect information has been given by the exporter, which in the instant case has not been done by the exporter. It is evident that Shri Ajay Jam, Director of the exporter firm in his statement recorded on 12-1-2004, stated that the relevant invoice and documents were sent through E-mail to M/s. N.K. Meena, CHA firm by them without signature and neither any director nor any authorized person of his company came to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the name of the appellant No. 3. Commissioner had not discussed the ample evidence on record apart from that which were placed by the Inquiry Officers. It is seen that the transaction between the CHA and the other appellants are totally on commercial basis. This fact was not disputed by the Commissioner in the impugned order. The Tribunal in the case of Falcon Air Cargo Travel (P) Ltd. (supra) (para-7) observed that it is required to be examined under which situation action of revocation of CHA license is involved. The Tribunal also discussed the decision of Delhi High Court. The relevant portion of the said decision is reproduced below:- "The Delhi High Court, while remanding the matter, had expressed the view that "when revocation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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