CESTAT Upholds Revocation of  suspension of CHA License on ground of Absence of Conclusive Evidence [Read Order]

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the revocation of suspension of the Custom House Agents (CHA) license on the ground of the absence of conclusive evidence. 

Bon Freight, the respondent-assessee is the holder of regular Custom House Agents (CHA) and had been transacting business in the Trivandrum Customs House. 

The revenue appealed against the order passed by the Commissioner for revoking the suspension of the custom house agents license of the assessee. 

K. A. Jathin, the counsel for the department contended that the assessee committed irregularities in the clearance of unaccompanied baggage and also tried to influence the officers working at Customs House, and the assessee was responsible for violating the provisions of Regulation 19(8) of Custom House Agent License Regulation, 2004. 

During the hearing of this appeal, none appeared on behalf of the assessee. The counsel for the revenue submitted that the license of the assessee had been revoked and was renewed hence the matter had become infructuous. 

The bench observed that no conclusive evidence was produced as proof of the direct involvement of the assessee in the alleged illegal clearances of the unaccompanied baggage. 

The two-member bench comprising P. A Augustian (Judicial) and R.Bhagya Devi (Technical) held that the submission made by the revenue about the renewal of license was valid and the appeal filed by the revenue was dismissed as infructuous. 

To Read the full text of the Order CLICK HERE

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