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2024 (1) TMI 645 - CESTAT KOLKATARevocation of license of CHA firm - forfeiture of security deposit - levy of penalty - certain Mumbai based operators imported high end cars/SUVs in the name of third parties by resorting to fraudulent means in breach of the provisions of Foreign Trade Policy and the Customs Act - alleging violation of Regulation 12, 13(a), 13(b), 13(d), 13(e) and 19(8) of the said Regulations (CHALR 2004) - HELD THAT:- It has been brought to notice that at least in 8 cases, any revenue loss caused to the department, was made good and the vehicles cleared upon payment of necessary dues. Though there is no denying the fact that the appellant had committed grave error in law, and we find them to have contravened the legal stipulations. It is also noted that the licence has now been revoked for nearly 10 years and more. This in itself, effecting the livelihood of the appellant, is considerable punishment and beyond what ought to have been imposed upon the appellant for various breaches. It is thus noted that the appellant have undergone grave hardship. The consequences of the aforesaid violation have been significantly harsh vis-à-vis, the infringement in law made through Manish Chatwani by the appellant by way of lending out their licence for financial considerations. The licence cannot be allowed to remain revoked in perpetuity - the ends of justice shall be met in this case by maintaining the order of the Ld. Commissioner in so far as forfeiture of the Security Deposit of Rs.50,000/- is concerned with. Appeal disposed off.
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