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2015 (12) TMI 471 - AT - CustomsImposition of penalty under Regulation 20/22 of CHALR, 2004 - Seizure of goods - Misdeclaration - Held that:- facts narrated itself would show that the suspension of license was revoked on both occasions on the finding that the appellant has complied with the KYC norms. Though the authority has stated this, the penalty is seen imposed by a self contradicting ground that however, the documents being fake, there was no due diligence on the part of the appellant. It is stated in the impugned order that there is no evidence to conclude that the CHA had prior knowledge that the importer was bogus. When the license has been revoked with a clear cut finding that the appellant has complied with the KYC norms then I do not find any justifiable ground to impose penalty. - Decided in favour of appellant.
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