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2008 (3) TMI 237 - AT - CustomsSub-letting of license by CHA - CHA allowed their license to be used by other person against monetary consideration – Revenue plea that it amounts to contravention of the Customs Act, is not acceptable - at best the provisions of Custom House Agents License Regulations (CHALR), 1984 would be applicable, not the provisions of Custom Act – hence impugned order imposing penalty under Section 117 of the Customs Act, 1962 is unsustainable and liable to be set aside
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