As CHA has not even filed a B/E, order suspending licence set aside
THE licence of the appellant CHA was suspended by the Commissioner of Customs (Gen) vide order dated 23.04.2013. The reason - he had received information from DRI on 21.03.2013 that in the guise of consignment of furniture, some cigarettes are imported by the importer namely ‘Toyo India' and it was an emergent situation warranting suspension of licence.
The appellant is before the CESTAT and plead that their application for early hearing be allowed as they are out of business and the appeal taken up.
It is further submitted that the appellant has no role to play in the import of the impugned consignment as they have not even filed bill of entry; they have no role in the said activity of mis-declaration of the goods and, therefore the impugned order qua suspension of the CHA licence be set aside.
The Revenue representative stuck to the findings of the Commissioner.
The Bench observed -
"7. …On perusal of the record, we find that the appellant has not even filed bill of entry, therefore, they have no role to play for clearance of the impugned consignment wherein in the consignment of furniture some cigarettes were found. Therefore, impugned order deserves no merit, hence same is set aside. Appeal is allowed with consequential relief. It is pertinent to note that the Commissioner is at liberty to proceed with the matter as per the provisions of Regulation 22 of CHALR, 2004 (if required)."