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2015 (7) TMI 24 - AT - CustomsRevocation of CHA license - Subletting of license - whether the work of import/export executed by G and H card holder is an act of subletting or not - Held that:- All G and H card holders are the employees of the appellant. Apart from the employment of the appellant these G and H card holders are providing certain other services to the exporter/importers for that they are provided directly dealing with the importer/exporter but for custom clearances they are working as G and H card holder of the appellant and in the said capacity they are filing the documents. - in the case of M.D. Sadrani (2009 (7) TMI 1108 - BOMBAY HIGH COURT) the fact is that the CHA allowed unauthorised persons to use their CHA licence for consideration which is not the fact in this case the persons who are using the CHA licence and G and H card holders of the appellant. Further, in the case of Shree Venkatesh Shipping Services P. Ltd. (2010 (1) TMI 1057 - CESTAT MUMBAI ), the issue before the Tribunal was that the CHA did not have authorisation in writing from any of the exporters. Admittedly, it was not a case of subletting of CHA license, therefore, the same is not relevant here. Further, we find that in the case of OTA Kandla Pvt. Ltd. (2011 (3) TMI 801 - GUJARAT HIGH COURT) the facts of the case were that the CHA permitting employees of client to use their CHA license before the Custom authorities for monetary gain and removal of goods without obtaining authorisation from importer/exporter. Therefore the said facts are not applicable to the facts of this case. Charge of subletting stands not proved. - appellant is out of business from last more than three years and the said punishment is sufficient in the facts and circumstances of the case and the said view has been taken by this Tribunal in the case of Peak Agencies Vs. CC, Mumbai [2015 (4) TMI 27 - CESTAT MUMBAI]. - Impugned order is set aside - Decided in favour of appellant.
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