* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 12.03.2014 Pronounced on: 14.03.2014 + CUS.AA.24/2012, C.M. APPL. 19694/2012 M/S. ASHIANA CARGO SERVICES (cid:133)..Appellant Through: Sh. C. Hari Shankar and Sh. S. Sunil, Advocates.

Versus COMMISSIONER OF CUSTOMS (I&G) (cid:133)..Respondent Through: Sh. Kamal Nijhawan, Sr. Standing Counsel with Sh. Dinesh Patel, Advocate.

CORAM:

HON’BLE MR. JUSTICE S. RAVINDRA BHAT HON’BLE MR. JUSTICE R.V. EASWAR MR. JUSTICE S. RAVINDRA BHAT %

1. This appeal challenges an order of the Customs, Excise and Service Tax Appellate Tribunal (“CESTAT”), by which the CESTAT upheld the revocation of the license of the appellant under the Custom House Agents Licensing Regulations, 1984.

2. The brief facts are that the appellant had obtained its Custom House Agents (“CHA”) License in terms of the Custom House Agents Licensing Regulations, 1984 – which was subsequently replaced in

2004. Sometime in 2003, at the request of one M/s. V.K. International, G Cards were issued to two employees of this concern, i.e. Sh. Naveen Mishra and Sh. Jawed Kamal (hereafter referred to as “V.K.’s employees”). During the course of investigation, it was discovered that V.K.’s em