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2012 (6) TMI 345 - AT - CustomsRevocation of CHA licence - violation of provisions of CHALR, 2004 - sub-letting of licence - undertaking various transactions in violation of the CHALR provisions - Held that:- In the instant case, violation of Regulation 12 of CHALR, 2004 - sub-letting of licence - is clearly established since it is clear from the records that Dyaneshwar Bhoir was working independently and was using the licence of CHA for a consideration of ₹ 700/- per consignment. Further, violation of Regulation 13 (b) is proved as CHA firm had shown Dyaneshwar Bhoir as an employee and obtained a customs pass when, in fact, he was not an employee at all. Also, CHA had been blindly signing the customs documents brought in by Mr Bhoir, accordingly, violation of Regulation 13 (d) and (n) are also proved. Similarly the allegation that CHA did not know the importer at all in violation of Regulation 13 (a) is also proved. Therefore, order of revocation of license is upheld - Decided against the assessee.
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