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2014 (12) TMI 984 - AT - CustomsRevocation of suspended CHA License - illegal import and misdeclaration of the value of the goods without obtaining necessary authorization from the importer - violation of Regulation 13(a), (d) and (n) of CHALR, 2004 - Held that:- On perusal of the impugned order, we find that the learned Commissioner has held that the importer has filed blank papers and give ICE to some other person to import and he was not having any knowledge of the importation of the goods. On the contrary, the learned Commissioner has not given any findings on the production of the original authorization issued by the real importer and he has not doubted the signatures on the documents. In these circumstances, we hold that the appellant was having proper authorization for clearance of the impugned consignments. As the charge under Regulation 13(a) is not proved consequently, the charges under Regulation 13(d) and 13(n) are also not proved. Therefore, we set aside the impugned order and allow the appeal by restoring the operation of CHA licence No. 11/617. - Decided in favour of appellant.
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