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2015 (1) TMI 576 - CESTAT CHENNAIRevocation of the licence of the Customs Broker - forfeiture of full amount of security deposit - mis-declaration of the goods - Regulations 20(2) of the CHALR, 2004 - Held that:- Appellant Shri M. Dhanraj, is sole proprietor and authorized signatory of the appellant company M/s. Transport Logistics - impugned shipping bill was filed in the name of the appellant CHA. The exported goods were examined in the presence of the Customs officers and stuffed and sealed with one time lock and loaded on the Trailor at CFS, Thirunallar, Karaikal. The containers were taken outside the city and tampered the seal and the red sanders were substituted in the place of Ragi with the connivance of the transporter. The export goods were substituted before entering into the port of export i.e., in between CFS and port of export. As evident from the records and the statements, the appellant signed the blank customs documents, declarations and given to other persons and lent his license. Any acts or deeds committed by Mr. Elengo and Mr. Mari of other freight forwarders is to construed as if it was done by the appellant himself. No reason to interfere with the order of the Commissioner. Accordingly, the impugned order is upheld - Decided against appellant.
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