CUSTOM EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE
G.A. BRAHMA DEVA, K.C. MAmgain, JJ.
V.K. Singh -Appellant
Versus
Commissioner of Customs, Hyderabad/Bangalore -Respondent
Final Order Nos. 1474,1475/2003 Appeal Nos. C/318/2002 C/152/2003
Decided On : 28-11-2003
Act Referred
B.V. Kumar, Rajesh Chandra Kumar,Smt. Radha Arun
Per G.A. Brahma Deva : These are two appeals. Since the issue is common in these two cases, they are taken up together and are being disposed of by this common order.
2. In Appeal No. C/318/02, the appellant Shri V.K. Singh is registered as a Custom House Agent, in the Commissionerate of Customs, Hyderabad holding CHA licence No. 2/89. His licence has been suspended by the Commissioner by order dated 2.2.01. This order is reproduced below.
"Whereas, it as come to the notice that Shri V.K. Singh, holder of CHA Licence No. 2/89 located at 1-10-38/1/8, Near Air Cargo Complex, Begumpet, Hyderabad has been arrested by the officers of Directorate of Revenue Intelligence on the allegation that he has committed gross misconduct by indulging in and abetting in the fraudulent clearances of-
(1) chalk power with a value not exceeding Rs. 30,000/- by clearing the goods as Naproxen (an expensive bulk drug) with a declared FOB value of Rs. 6 crores and involving DEPB entitlement of Rs. 1.2 crores on behalf of M/s. Sri Vishnu Merchants and M/s. Pasupathi Traders; and
(2) substandard and cheap garments of no commercial value by declaring them as dyed/printed nightwears (maxis) with a declared FOB value of Rs. 2.71 crores involved DEPB credit entitled of Rs. 41.06 lak as on behalf of M/s. Aadee Exports and M/s. Ganesh Yarntex Exports Pvt. Ltd.
Whereas the investigations being conducted by the said Directorate of Revenue intelligence indicate the close involvement of the said Shri V.K. Singh in the commitment of the above frauds and
Now therefore, the undersigned in exercise of powers conferred under the provisions of Regulation 21 (2) of Custom House Agents Licensing Regulations 1984 hereby suspends the licence No. 2/89 issued to Shri V.K. Singh in public interest."
3. Similarly, in appeal No. C/152/03, the Commissioner of Customs, Bangalore, as per his notice of suspension dated 22.4.92 has suspended the licence of the appellant M/s. Ujwal International and the contents of the relevant notice of suspension is as under:-
"Instances have been brought to my notice about alleged misconduct on the part of M/s. Ujwal International holding CHA licence No. 13/2000 issued on 03.08.2000 and on examination of the material before me, I am satisfied that immediate action is necessary in terms of Regulation 21 (1) (c) read with Regulation 21 (2) of the Custom House Agents' Licensing Regulations 1984. Therefore, I hereby suspend the aforesaid licence in terms of the said Regulation 21 (2), with immediate effect and until further orders pending enquiry in terms of Regulation 23 ibid.
Action under Regulation 23 is being separately initiated."
4. Shri B.V. Kumar appearing for the appellant Shri V.K. Singh submitted that in respect of suspension of CHA licence no enquiry has been conducted till date nor the appellant has been granted an opportunity to defend himself though nearly three years have been lapsed since the CHA licence has been suspended. He contended that the learned Commissioner has not followed the procedure prescribed under Regulations 21