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2012 (12) TMI 162 - PUNJAB & HARYANA HIGH COURTRevocation of CHA license – alleged that CHA sublet his licence by signing blank papers – Tribunal had found that those persons to whom the appellant had given blank signed papers had cheated the Government and it was not surprising that bulk of the amount was recovered after the fraud was detected. The appellant handed over signed blank documents to others and allowed them to operate in his name. After the commission of fraud by such persons, the appellant put forward the plea of alibi. Tribunal further recording findings in categorical terms that the license given to the Customs House Agents is not an instrument to seek rental income for putting signatures on blank documents. It has also been found that during the period in question the appellant was not doing any active job of Customs House Agent and was busy only signing the documents and that there was no reason to give any opportunity to the appellant to seek such income exposing the revenue to huge risk. Held that:- there is no error in the order passed by the Tribunal. - if a power of attorney holder of a Customs House Agent commits fraudulent activities then the principal is responsible to the same extent. Decision in the case of Sri Kamakshi Agency v. Commissioner of Customs, Madras (2000 (11) TMI 144 - HIGH COURT OF JUDICATURE AT MADRAS) followed.
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