I.P. Mukerji, J. - (1.) The controversy relates to one bill of entry. It is number 6710287 dated 2nd May, 2012 filed by M/s. S. Guho Sarkar & Company. The said bill of entry was ostensibly filed by the aforesaid firm on behalf of M/s. Zen Electronics. An alleged authorisation letter of Zen was signed and also tendered.
(2.) According to the Revenue this authorisation letter was not signed by Nityananda Dey, the declared importer or any other authorised representative of M/s. Zen Electronics. It is a forged document on which the writ petitioners cleared the goods on behalf of some other persons.
(3.) By his order dated 19th December, 2013 the Commissioner of Customs revoked the customs house agent license of the writ petitioners.;