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2014 (6) TMI 445 - AT - CustomsRevocation of the licence of the appellant-CHA - Violation of Regulation 13 - Transacting business through non employee - Held that:- the appellant had authorised Mr. D. Belavendran who was an outsider and not an employee of the CHA to process the export documents filed by the exporter and submit the same to the Customs authorities, to attend the examination of the goods and also get the Customs clearance done. This position has also been admitted by Shri Kamlesh Gandhi during the cross-examination proceedings. Therefore, it is clear that the appellant-CHA sought to get the Customs clearance work done in the Customs area by transacting their business through a non-employee in contravention of Regulation 13(b). Similarly, the appellant did not furnish any authorisation issued by the exporter for transacting the business. In the instant case, the documents were filed in December, 2004 whereas the letter of the exporter showing that they have authorised Mr. Belavendran to represent them came only in April, 2005, i.e., more than four months after the transactions had taken place and, therefore, this cannot be considered as an authorisation as envisaged under the CHALR, 2004. Thus the charge of transacting without proper authorisation from the exporter also stands clearly established which is a confrontation of Regulation 13(a). - all the charges against the appellant, except that of subletting, stand fully established in the present case - No infirmity in the order passed by the Commissioner of Customs (General), revoking the licence of the appellant-CHA. - Decided against the appellant.
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