Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2004 (12) TMI 183

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ble to them by the importers; that the melting steel scrap was checked before allowing the clearance by the Customs Officers at the Inland Container Depot; that the goods were, thereafter, cleared out of the customs charge by the proper Customs Officers; that without issuing any show cause notice or affording any personal hearing, the Commissioner, under the impugned Order dated 5-10-2004, has suspended their licence on the ground that an enquiry is contemplated against them for alleged involvement in the clearance of bill of entry of M/s. Bhushan Steel and Strip Ltd. for heavy melting steel after 100% examination; subsequently, some explosives/missiles/etc. were found in the said scrap; that it has been also mentioned in the impugned order .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e function to be performed by the Commissioner under the said sub-regulation 21(2) of CHA Licensing Regulation 1984 that he exercises a quasi-judicial function and has, ipso facto, a duty to give a reasonable opportunity to be heard to the CHA. Reliance has also been placed by the learned Advocate in the case of Cargo Care v. C.C., New Delhi [Final order No. 757/2004-NB(C), dated 15-10-2004] wherein the Tribunal had set aside the suspension order as the same deprives of CHA of his profession. Finally, the learned Advocate, mentioned that subsequent developments and the spate of instructions on the checking of imported scrap highlight the multi dimensions of the problem; that with all the resources at their command, the Customs Department is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ecord only goes to show that after clearance of the scrap imported by M/s. Bhushan Steel Strip Ltd., certain explosives/missiles, etc. were found among the scrap. The necessary documents for the clearance of the impugned scrap were filed by the appellants. According to the appellants, the documents were filed on the basis of documents made available by the importer. As a part of their duty, the CHA had also accompanied the Customs Officers at the time of examination of the cargo. A perusal of the impugned order shows that the cargo was examined 100% by the Officers. Even 100% examination conducted by the Officers could not reveal the existence of the explosives and missiles in the imported goods. The reason for suspending the CHA licence .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates