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2014 (12) TMI 938 - AT - CustomsRectification of mistake - Revocation of CHA license - Fraudulent export under Buy Back System were affected - Availment of excess ineligible Drawback - Held that:- appellant has not disputed that the clearance of the impugned goods has been conducted by Shri Sumit V. Ghatkamble. It is also an admitted fact that Shri Sumit V. Ghatkamble was not having a customs pass. When a person is not having a customs pass and is a trainee employee as contended by the appellant, in that situation, the clearance were conducted by Shri Sumit V. Ghatkamble was within the knowledge of the appellant. These facts are also admitted by Shri Sumit V. Ghatkamble. It is also an admitted fact that the work has been brought by one Shri Mahesh Pande to Shri Sumit V. Ghatkamble to whom the appellant has allowed to use their CHA licence for some consideration. Therefore, the observation made by the adjudicating authority in the impugned order that “I find that no such permission has been obtained and that Shri Sumit V. Ghatkamble was not holding customs pass in the name of charged CHA while undertaking customs clearance of the subject export goods under the ten shipping bills of M/s. Leevon Overseas. Therefore, the charge under Article 12 has been proved against the appellant is beyond doubt” is not correct. The appellant has authorization from the exporter for undertaking the transactions. He has also obtained all the documents required for filing of the shipping bills and other export documents. The check-list has been prepared by the appellant’s own employee and preliminary verification of the existence of the exporter has also been undertaken, it does not mean that the CHA licence has been sub-let. The examination of the goods is a function to be undertaken by the Customs Officer. Merely because thee CHA or its employee was absent during the examination, it does not mean that the CHA licence has been sub-let. Following the precedent decision we set aside the impugned order revoking the CHA licence No. 11/499 - Decided in favour of appellant.
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