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2015 (10) TMI 2330 - AT - CustomsRevocation of license - Misdeclaration of goods as scrap metal - Appellant contends that there was a lapse of two years in completion of proceedings whereas it should be within nine months from date of receipt of offence report as specified in Circular No. 9/10-Cus and order not in confirmity with Regulation 22 - In absence of any evidence of involvement in fraud and as appellant has already suffered huge loss, he should not be penalised and order needs to be set aside - Revenue contends that CHA violated conditions in bond executed under Regulation 10 of CHALR 2004 and failed to comply with Regulation 13(a) of CHALR, 2004 - Further contended that Regulation 13(d) and 13(e) violated and attempted clearance of mis-declared along with negligence in supervision to ensure proper conduct of employees. Held That:- CHA got the endorsement for examination of goods from another D.C. Customs located at different CFS where goods were not lying and as such obtained examination report thus it clearly proves involvement of CHA and his employees and he cannot plead innocence - Applicant committed gross violation of Regulation 20 while acting as CHA and Applicant being experienced as a CHA when he paved way for his Power of Attorney to indulge in serious malpractices which ultimately resulted in loss of revenue to Custom House to the extent of more than 80 lakhs, Revenue is justified in revoking the license as it would be detrimental to interest of nation - Decison made in case of CC, Customs Vs. H.B. Cargo Services [2011 (3) TMI 816 - ANDHRA PRADESH HIGH COURT] followed - Decided in favour of Revenue.
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