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2016 (1) TMI 625 - AT - CustomsRevocation of CHA licence - unauthorized usage of the CHA licence - contravention of the provisions of Regulations of the CHALR, 2004 - Held that:- In charge-sheet dated 8-6-2009, no name of witnesses have been given or cited. Further, the statements of the persons which have been relied upon by the learned Commissioner, accepting the same as confessional in nature, but the said persons were neither examined nor cross-examined in the proceedings before the Commissioner and as such, have got no evidentiary value in terms of the provisions of Section 138B of the Customs Act. There is no evidence on record that the CHA license of the appellant have been allowed to be used by unauthorized person for monitory benefit. The observations of the learned Commissioner that in view of the fact that authorizations have been obtained by the appellant through the intermediary, the same are not valid. This finding is not tenable and the same is fit to be set aside. It is further pointed out that by way of footnote on the BCHAA Pass, it is mentioned - “not valid for Customs’ work”. Save and except venial breach on part of CHA under Regulation 13(n) of the CHALR, no other Articles of Charges are proved against the appellant CHA. - Consequently, the license of the CHA is restored forthwith and the balance amount of security deposit forfeited by the impugned order shall be re-credited to the CHA’s account. Thus, the appeal is allowed in part in the above terms. - Decided partly in favor of appellant.
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