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2012 (3) TMI 412 - CESTAT MUMBAIRevocation of CHA licence - forfeiture of security deposit - appellant-CHA firm was allegedly involved in the case of misuse of IEC by undervaluing the imported goods and thereby violating provisions of CHALR, 2004 - sub-letting the CHA licence to one Shri Manoj Shial for monetary consideration, not having proper authorization from the importer - Section 108 of the CA - Held that: - it is an admitted position that no proceedings were initiated against the appellant under the CA, 1962. Both the statements under Section 108 of the Customs Act have been recorded - there are enough evidence on records that point out that the CHA have not behaved prudently. But for the lapses on the part of the CHA as enumerate in the Inquiry Reports as well as in my observations after weighing defence put forth by the CHA, it is seen that no malafide intent has been proved against the CHA. Considering magnitude of infractions on the part of the CHA, the CHA should be punished adequately - the licence of CHA was made operative with immediate effect - appeal allowed - decided in favor of appellant.
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