COMMISSIONER OF CENTRAL EXCISE Vs. SRI KRISHNA LOGISTICS

JUDGEMENT

(1.) Challenge in this Civil Miscellaneous Appeal is to the order made in Final Order No.142 of 2007, dtd. 16/2/2007, passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan (Annexe), Chennai 600 006.

(2.) Shorts facts leading to the appeal are that M/s. Sri Krishna Logistics, Coimbatore, are licensed Customs House Agent (CHA), under Licence No.CHA/CBE/08/2004, issued by the Commissioner of Customs and Central Excise, Coimbatore, under Regulation 9 of the CHALR, 2004. The respondent has been transacting business in Mumbai Customs Zone, under CHA Licence No.11/1134, issued under Regulation 10(2) of CHALR, 1984 (Now Regulation 9(2) of the CHALR, 2004). Noticing that two employees of CHA had collected illegal gratification in the name of Customs staff of Customs House at Nhavasheva (Mumbai), the Commissioner of Customs, Mumbai, ordered suspension of CHA Licence No.11/1134 and the fact was communicated to the Commissioner of Customs, Coimbatore, vide letter F.No.SG/Misc-103/2006-CIU JNCH, dtd. 4/10/2006, for action. Pursuant to which, after adhering to the principles of natural justice, the Commissioner of Customs and Central Excise, Coimbatore, suspended the operation of their CHA Licence No.08/2004, within Coimbatore Customs Formations, for a period of 6 months, with effect from 13/10/2006, vide order, dtd. 7/11/2006.

(3.) Being aggrieved by the same, the respondent/CHA has filed Appeal No.C/482/2016, on the file of the CESTAT, Chennai. After considering the rival submissions, the CESTAT, Chennai, vide Final Order No.142 of 2007, dtd. 16/2/2007, at Paragraphs 5 to 8, ordered as hereunder: