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2013 (7) TMI 56 - AT - CustomsSuspension of CHA license - filing of false and incorrect declaration in respect of imports made by one importer M/s. White Lotus International who cleared the restricted goods against license issued for some other goods - Held that:- Said ground of wrong importation by M/s. White Lotus International is no more available with the Revenue in view of the clear finding of the Commissioner that he was not a party to such declaration. Another import made by one M/s. Sunshine Enterprises, which were declared as plastic and wooden hangers on examination the said goods were found to be concealing memory cards inside wooden hangers - CHA did not got the KYC form filed from the appellant - Held that:- Penal proceedings in the Customs Act are different than the proceedings in the CHA licensing Regulation Act. As already observed there is not even iota of evidence reflecting upon any knowledge on the part of CHA as regards concealment of memory cards in the wooden hangers or any evidence to show that he was aiding or abetting the said importer or was aware of his misdeeds. The importer has nowhere implicated the CHA in his various statements recorded on various dates. Further the statement of CHA is also exculpatory statement. As such, no reason to uphold the impugned order of suspension - allow the appeal with consequential relief to the appellant.
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