LAWS(CE)-2003-10-243

SKYWAYS Vs. COMMISSIONER OF CUSTOMS (GEN.)

Decided On October 16, 2003
Skyways Appellant
V/S
Commissioner Of Customs (Gen.) Respondents

JUDGEMENT

(1.) M /s. Skyways have filed this Appeal against the cancellation of their Customs House Agent's Licence by the Commissioner of Customs under the impugned Order No. 14/Adj/KRB -2003, dated 30 -5 -2003.

(2.) SHRI Harbans Singh, learned Advocate, submitted that the Appellant was granted CHA Licence in 1985; that he employed one Shri Ashok Kumar Kalra, A 'G' Card holder, to assist him in his work after obtaining prior approval of the Customs Authorities; that on 8 -8 -97, one Shipping Bill of M/s. Crafts Creations and Collections Inc. was filed for export of 5000 pieces of ladies garments valued at Rs. 12,44,950/ - under claim of drawback amounting to Rs. 2,61,549.50 p. by the Appellant; that examination revealed that the goods were children garments made of sub -standard and Cheap material and it contained only 3923 pieces and the value of the goods was about l/10th of the value declared in the shipping bill; that Appellant's CHA licence was suspended vide Order dated 3 -11 -97; that on Appeal, the Tribunal directed the Commissioner to issue a show cause notice and adjudicate the matter.

(3.) HE also submitted that no show cause notice has been issued under the Customs Act for over valuation and less quantity placed for export. He also contended that there is nothing on record to show that Customs Clearance work had been entrusted to M/s. TCT Cargo and Travels. He relied upon the decision in the case of Sharp Cargo Movers v. C.C., New Delhi, 2003 (162) E.L.T. 361 (Tri. - Del.) = 2003 (57) RLT 512 (CEGAT) wherein the licence of CHA was allowed to be renewed till Adjudication of the show cause notice. Reliance has also been placed on the decision in the case of Falcon Air Cargo and Travel (P) Ltd. v. CC, New Delhi, 2002 (141) E.L.T. 284 (T).