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2016 (8) TMI 1324 - CESTAT NEW DELHIForfeiture of security deposit of CHA - Regulation 13(o) of the CHALR, 2004 - Held that: - Regulation 13(o) which require the CHA to know his client and to verify the correctness of the exporter so as to fulfil the condition introduced in the said Regulation with effect from 8-4-2010. As such, the forfeiture of security amount for the contravention of regulation which was not even on the statute book during the relevant period cannot be appreciated and upheld - forfeiture of security amount not forfeited - appeal allowed.
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