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2019 (4) TMI 398 - DELHI HIGH COURTRevocation of CHA License - Forfeiture of security deposit - whether there was violation of Regulations 18 and 20 of Customs Broker Licensing Regulations, 2013 or not - Held that:- In this case the Customs Authorities have not held that any clandestine material was brought or that the goods were misdeclared or the contraband was the subject matter of the Bill of Entry in question. The role of the appellant was merely one of a facilitator. There is no material on record to show that the KYC documents were fraudulent or incorrect or in any manner irregular. In these circumstances, to expect the CB holder to carry out further investigations and independent inquiry not only about the existence of importing firm but also about its real owner is beyond the mandate of the law. Appeal allowed - the question of law is answered in favour of the appellant.
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