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2013 (11) TMI 447 - HC - CustomsRevocation of CHA Licence - charges under Article 13(a) of the CHALR 2004 - Whether the CESTAT is right in law in holding that the charges under Regulation 13(a) of the CHALR, 2004 stand not proved, even after noting that during the course of investigation it was found that the authorization was fraudulently obtained - Held that:- Tribunal completely ignored the fact that the Revenue realised the fraudulent authorisation only during the investigation, but the fact that the authorisation was genuine would have been in the knowledge of the respondent or in any case if the respondent had made the necessary enquiry of verifying the original certificate of IEC Number issued by the DGFT depicting the photograph of the proprietor then in such a case the fact that the person seeking to import the goods was not a genuine importer would have come to the knowledge of the CHA at the time of the import. This obligation was cast upon the importer in terms of Regulation 13(a) of the CHALR, 2004. Interim order - revenue directed that the CHA license is made available to the respondent till such time as the Commissioner of Customs decides the issue. Thus there is a contributory default on the part of the both. While in this case the Enquiry Officer as well as the Commissioner of Customs had come to a specific finding that the respondent had not done necessary verification which he was obliged to do while acting as CHA which led to a forged authorisation being used for the import of the goods. Thus allowing an importer to import goods - Therefore, order of the Tribunal as well as the Commissioner of Customs needs to be set aside and the matter be remanded to the Commissioner of Customs for a fresh determination. This is so particularly in view of the fact that the verification of the IEC Code and explanation of the Banker may be necessary to establish that the respondent CHA acted for an unauthorised person - Decided in favour of Revenue.
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