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2015 (6) TMI 186 - AT - CustomsRevocation of CHA License - forfeiture of the full amount of security deposit furnished by the CHA - Violation of Regulation 13(e) - Held that:- CHA was not aware of the fraudulent attitude of the importers and the operators who engaged themselves in fraudulent import of high end cars/SUVs by mis -declaring the same as new vehicle. He has further recorded that the appellant CHA filed bills of entry as per import documents and during examination no adverse report received. - Commissioner has dropped the charges framed against the appellant CHA for violation of Regulation 13(a), 13(b), 13(d) and 19(8) of the CHALR , 2004. These Regulations inter alia provide that the CHA shall obtain an authorization from his client; transact business in the customs stations personally or through their employee; advise his client to comply with the provisions of the act and Regulation and exercise necessary supervision on conduct of his employee. The Commissioner did not find any violation on the part of the CHA in the above matters. We also notice that under para 30 of the impugned order that the CHA was not aware of the fraudulent attitude of the importers and the operators who engaged themselves in fraudulent import of high end cars/SUVs by mis -declaring the same as new vehicle. He has further recorded that the appellant CHA filed bills of entry as per import documents and during examination no adverse report received. - Out of four charges, one has been proved by the respondent but this alone is not enough for continued operation of the Commissioner's order. The CHA has already suffered for over four years on account of revocation of license. In our view, at this length of time, the CHA license needs to be restored. However, for not acting diligently, the Commissioner's order for forfeiture of security deposit has to be upheld. - revocation of licence is set aside, but the forfeiture of security deposit is sustained - Decided partly in favour of apeellant.
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