COMMISSIONER OF CUS (GENERAL) Vs. RINKU SHIPPING AGENCY

JUDGEMENT

(1.) The appellant has challenged in this appeal Order dated 22-7-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short, "the Tribunal").

(2.) The respondents are Custom House Agents. A case of abuse of Custom House Licence (for short, "CHA Licence") was reported against them. According to the appellant, the consignments covered under the Shipping Bills filed by the respondents, on examination, revealed lower quality goods. Four charges were levelled against the respondents. The respondents were alleged to have committed breach of Regulations 14(a), 14 (d), 14(1) and 20(7) of the Customs House Agents Licensing Regulations, 1984 (for short, "CHALR"). The Commissioner of Customs held that all the four charges were proved against the respondents. He, therefore, ordered revocation of CHA licence of the respondents.

(3.) The respondents carried an appeal to the Tribunal. The Tribunal by the impugned order concurred with the Commissioner's view that the violation of Regulations 14(a), 14(d), 14(1) and 20(7) of CHALR had been proved. However, the Tribunal observed that the respondents are out of business for about one year and five months. The Tribunal modified the Commissioner's order and directed that the revocation order will be in operation only upto 31-8-2008 and that it will cease to be in operation with effect from 1-9-2008 and that the respondents can transact business as Custom House Agents with effect from 1-9-2008 onwards. The Tribunal observed that this punishment is sufficient to meet the ends of justice in this case. Being aggrieved by this order, the appellant has preferred the instant appeal.