(Per : HONOURABLE MS.JUSTICE BELA TRIVEDI)

1. The petitioner has preferred the present petition under Articles 226 and 227 of the Constitution of India challenging the judgments and orders passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Mumbai (hereinafter referred to as ' the CEGAT') in Appeal bearing No. C/195/01-Mum, whereby the CEGAT had dismissed the Appeal of the petitioner and confirmed the order passed by the Commissioner of Customs, the respondent no.2 herein, revoking the licence of the petitioner as the Custom House Agent (CHA).

2. Heard learned advocate Mr. D.C.Dave for the petitioner and learned Assistant Solicitor General of India Mr. P.S. Champaneri for the respondents.

3. The short facts giving rise to the present petition are that the petitioner is a company incorporated under the Companies Act, engaged in the business as CHA since 1949, having its offices at New Delhi, Calcutta, Paradip and Haldia. As per the case of the petitioner, in the month of December – 1997 or thereabout, one R.P.Bansal & Company of Agra (hereinafter referred to as 'the Importer') approached the petitioner through one Sunil Kothari of M/s. Prabhat Kiran Mariner