Per P.G. Chacko :

The appellant-Company was holding a regular licence granted under Regulation 10 of the Custom House Agents Licensing Regulations 1984 (in short, CHA Regulations) read with Section 146 of the Customs Act, 1962 to transact business as a Custom House Agent (in short, CHA) at Bombay Custom House. The licensing authority viz. Commissioner of Customs (General),Mumbai suspended the licence with immediate effect as per order dated 14.9.2000 under Regulation 21 (2) of the CHA Regulations. The authority was acting upon a report received from the Commissioner of Customs (Preventive), Mumbai, which stated that the CHA had acted in collusion with an exporting company in defrauding the Revenue by claiming undue drawback of customs duty by misdeclaring goods in shipping bills. The CHA preferred appeal to this Tribunal challenging the said order of the Commissioner (G) on the main ground that the order was made in breach of the principles of natural justice inasmuch as neither any show-cause notice was served on them nor any personal hearing was given to them before the order was issued. It was also contended by the appellants that the impugned order was not in compliance wit