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2014 (9) TMI 403 - AT - CustomsSub-letting their CHA licence without any authority of law - proof - held that:- Although in the statement recorded by DRI, the appellant has admitted that they have given the CHA licence to these persons to use on certain consideration but during the course of enquiry these persons were never called for interrogation or for cross-examination. With regard to the statement of the appellant, the persons who were involved in the activity no other evidence is brought on record therefore, the charge is not proved. Without any other evidence on record that the appellant has sub-let their CHA licence to these 27 persons cannot be proved. - the Charge under Regulation 12 stands not proved. With regard to Regulation 13 (b) we find that no documents are available on record that these 27 persons have dealt with in clearance of imported goods in the name of the appellant. - the Charge under Regulation 13(b) also stands not proved. As charges under Regulations 13 (d) and (e) are consequential to Charges under Regulations 12 and 13(b) therefore, the Charges under Regulations 13 (d) and (e) are also stands not proved. As all the charges are stands not proved - order revoking the CHA licence No. 11/427 and forfeiture of security deposit set aside with immediate effect - Decided in favor of CHA.
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