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2015 (4) TMI 1157 - AT - CustomsRevocation of CHA licence - Regulation 20(7) of CBLR, 2013 - sub-letting of CBL to M/s. A.H. Enterprises or not? - Held that: - G-Card holder, Shri Harish Singh dealt with the importer or exporter as a partner of M/s. A.H. Enterprises. But the fact M/s. A.H. Enterprises is engaged in providing consultancy and forwarding service and charging for the same and also paying clearance charges to the appellant on raising the invoice by the appellant. Therefore, it cannot be said that the appellant has sublet or transferred their CBL to M/s. A.H. Enterprises. The case of the Revenue is that appellant has issued the invoice on M/s. A.H. Enterprises for nominal amount but M/s. A.H. Enterprises issuing invoices on the importer/exporter on higher amount. We have seen that M/s. A.H. Enterprises is not engaged in the clearance of the goods but undertaking other activities like forwarding or consultancy agency service. Definitely, M/s. A.H. Enterprises might be charging higher amount but on record, Shri Harish Singh, the G-Card holder, is dealing with the clearance work who is an employee of the appellant. Therefore, the charge of sub-letting stands not proved. Revocation set aside - appeal allowed - decided in favor of appellant.
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