Tribunals and CommissionsDivision Bench(2014) 12 CESTAT CK 0007

M/s. Gunjan Sharma vs C.C. New Delhi

Customs, Excise And Service Tax Appellate Tribunal · Decided on 17 December 2014

HON’BLE JUDGES
Ashok Jindal, J · R. K. Singh, Technical Member
RESULT
Allowed
CASE NUMBER
Appeal No. 56436 Of 2013

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Judgment

16 paragraphs · 283 words
1.

The appellant is in appeal against the impugned order where CHA License No. R-53/DEL/CUS/06 has been suspended by way of impugned order

dated 13.12.2012.

2.

The brief facts of the case are that M/s Planet Overseas imported certain consignment twice through the appellant and same has been cleared by

them by filing Bill of Entry on 23.02.2012. The importer further imported certain consignments and appellant has not filed any Bill of Entry for these

subsequent imports. During the course of the investigation of import of subsequent consignment, it was found that consignment is carrying fire

crackers and the goods have been declared as toys. Therefore, investigation has started and on 18.09.2012 the Commissioner of Customs informed to

the Commissioner (Import in General) New Delhi, regarding the alleged role of the appellant that the appellant is involved in misdeclaration of the

description of goods and therefore their license was suspended immediately under regulation 20(2) of the CHA Rules, 2004.

3.

On 19.12.2012, the order of suspension was confirmed by the Ld. Adjudicating Authority. Aggrieved from the said order, the appellant is before us.

4.

Heard the parties.

5.

Considering the fact that initially the suspension order under regulation 20(2) of CHALR Regulations, 2004 was passed on 16.10.2012 which was

confirmed on 19.12.2012 but thereafter no proceedings under regulation 22 of CHALR, 2004 has been initiated against the appellant.

5.

In these circumstances, as no proceeding under Regulation 22 of CHALR 2004 has been initiated against the appellant, till date, the impugned order

is not sustainable, therefore we set aside the impugned order and allow the appeal with consequential relief with immediate effect. Order be given

dasti.

(Dictated and pronounced in the open court)