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