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2011 (3) TMI 710 - CESTAT, NEW DELHISuspension of CHA licence - They have failed to obtain the requisite authorization from the importer prior to filing the impugned bills of entry and had also failed to bring this fact to the notice of the concerned authorities of customs and have thereby violated the provisions of Regulations 13(a) and 13(d) of the CHALR, 2004 - In the absence of the documents the investigation should bring out some other evidence showing awareness or involvement of the CHA in the fraud and to indicate that the concerned Bills of Entries were indeed filed and handled by the Appellant - Board’s Circular No. 9/2010, dated 8-4-2010 - There is no system of electronic signature or making sure at least that filing is done only using the user-id and password of the CHA stated to be filing the Bill of Entry - there are system defects. So there has to be collateral evidence to show that the Bills of Entries have been in fact filed by the concerned CHA - Held that: department has the freedom to unearth reliable evidence showing the involvement and knowledge of the CHA in the matter of the fraud and are free to proceed against the Appellant under Regulation 20(2) of CHLAR based on such evidence - Decided in favour of the assessee
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