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2013 (11) TMI 1429 - CESTAT BANGALORESuspension of CHA License - Misutilization of license - Held that:- Commissioner himself accepts that there is no evidence to show the involvement of the management of CHA firm and there are also no evidences for the CHA to benefit in any manner. We are unable to agree that the punishment has been given to CHA firm and therefore if the management was involved or not need not be considered. Further we also note that in para 28, the Commissioner himself observed that there are several mitigating facts and circumstances which should be taken note of, namely the suspension of CHA licence of Coimbatore jurisdiction for 6 months in 2005; suspension of CHA licence in Tuticorin jurisdiction for about 2 months; not allowing the CHA firm to operate in Pune from 16.06.2010 onwards in view of the current pending proceedings and the cooperation extended by the appellant in producing copies of fake BRCs of 4 exporters. We find that these observations are correct and we find that handed over copies of fake BRCs of 4 exporters which are necessary for the Revenue and there is no indication that these 4 fake BRCs were recovered in search operation. In such circumstance this shows good intension of the management. Imposition of punishment of suspension for a period of 6 months from 1st June against the CHA firm from operating in all parts of India except Karnataka is harsh. Moreover there was suspension of operation for varying periods outside Karnataka and there is evidence to show that events in Coimbatore were not because of the Branch Manager alone. Further management took action against the Branch Manager and co-operated with investigation by Revenue - punishment of one month suspension from operating the licence in other parts of Karnataka would meet the ends of justice. Accordingly we modify the order of the Commissioner (Appeals) and direct that suspension will run from 1st June to 30th June 2013 - Decided partly in favour of assessee.
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