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P.G.CHACKO, P.KARTHIKEYAN
Hazarath Agencies – Appellant
Versus
Commissioner of Customs, Coimbatore – Respondent
Per P.G. Chacko : The appellant is a Customs House Agent whose licence was revoked by the Commissioner of Customs, Coimbatore under Regulation 21 of the Customs House Agents Licensing Regulations (CHALR), 1984 with immediate effect as per Order dated 28.4.2005.
2. After examining the records, we note that the above CHA licence was issued to the appellants in January 2003 with a validity period upto 24.1.2008. The appellants were also holding separate licence issued by the Commissioner of Customs, Cochin and that licence is said to be still valid. The events relevant to revocation of the Coimbatore licence took place in July 2003. The appellants had filed three drawback Shipping Bills, Nos. 198 to 200 dt. 15.7.2003 at ICD Coimbatore on behalf of one M/s. C.S. Textiles, Coimbatore. The consignments were declaredly 100% Cotton Men's T-shirts. They were detained by the Customs authorities on the ground of misdeclaration and overvaluation. It appeared to the authorities that the value of the goods had been boosted-up for the purpose of getting undue drawback. The exporter (CS Textiles) did not clear the consignments. Subsequent investigations were directed against the CHA. A stateme
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