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2012 (8) TMI 507 - AT - CustomsRevocation of CHA Licence - charges under Article 13(a) of the CHALR 2004 - Held that:- The fact that the authorization from the importer also attested by the bank is fraudulently obtained came to know during the course of investigation when a report from the concerned bank was obtained. Therefore, at the time of clearance of the goods, appellant was under bona fide belief for acceptation the authorization. It is also a fact that at the time of clearance of the goods, the Customs officer has also not objected to the authorization - that the charges under Article 13(a) of the CHALR 2004 stands not proved as the authorization filed by the appellant was not objected by the Customs. While giving the personal hearing to the appellant, the Commissioner has not given notice to the appellant that he is not agreeing with the Inquiry Officer's report and the reasons for not agreeing with the report, thus the remaining charges also stands not proved - in favour of assessee.
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