Custom, Excise & Service Tax Tribunal
M/S. Bose Enterprise, Cha vs Commr. Of Customs (Airport & Admn.) on 11 August, 2016
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EAST REGIONAL BENCH : KOLKATA
Customs Appeal No.: C/75616/2015
(Arising out of the Order-in-Original No. KOL/CUS/AIRPORT/ADMN/19/2015 dated 28/05/2015 passed by the Commissioner of Customs (Airport & Administration) , Kolkata)
SHRI H.K. THAKUR, HONBLE TECHNICAL MEMBER
SHRI P.K. CHOUDHARY, HONBLE JUDICIAL MEMBER
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1. Whether Press Reporters may be allowed to see :
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not ?
3. Whether Their Lordships wish to see the fair copy :
of the Order?
4. Whether Order is to be circulated to the Departmental :
Authorities ?
M/s. Bose Enterprise, CHA
APPELLANT(S)
VERSUS
Commr. of Customs (Airport & Admn.),
Kolkata
RESPONDENT(S)
APPEARANCE
Sri Somen Bose, Advocate &
P.D. Roy, Consultant
FOR APPELLANT(S)
Sri K.C. Jena, Addl. Commr. (A.R.)
FOR THE RESPONDENT(S)
CORAM:
SHRI H.K. THAKUR, HONBLE TECHNICAL MEMBER
SHRI P.K. CHOUDHARY, HONBLE JUDICIAL MEMBER
DATE OF HEARING & DECISION: 11/08/2016
FINAL ORDER NO. FO/A/75904/16
Per SHRI H.K. THAKUR
This appeal has been filed filed by the appellant against Order-in-Original No. KOL/CUS/AIRPORT/ADMN/19/2015 dated 28/05/2015 issued on 1/6/2015 by Commr. of Customs (Airport & Admn.), Customs House, Kolkata as adjudicating authority. In this Order-in-Original dated 28/5/2015, adjudicating authority has revoked CHA licence B-79 of the appellant under regulation 18 of the Customs Broker Licensing Regulation 2013 (CBLR 2013). The Adjudicating authority also forfeited the whole of deposit lying with the Department.
2. Shri Somen Bose(Advocate) and Shri P.D. Roy, Consultant appeared on behalf of the appellant. Shri Somen Bose argued that CHA licence of the appellant was expired on 20/11/2014 on the basis of an investigation DONE BY Directorate of Revenue Intelligence (DRI, Kolkata) with respect to container No. TRHU-2987633 loaded on a truck bearing Registration No. NL-01-K-8424. That the said container was intercepted at N.S. Dock, Kolkata and was coming from Nepal asa transit consignment (CTD, Nepal Export). That the said container was Customs Appeal No.: C/75616/2015