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2016 (3) TMI 254 - AT - CustomsContravention of provisions of Regulation 13(e) and 13(o) of CHA Licensing Regulation, 2004. - Impart of wrong information - Held that: there was no question of the appellant being in a position to impart any wrong information to the client as the same was found non-existent. Also the weight of the container for which it filed bill of entry was in excess by 7.280 tonnes over the declared weight (5.051 tonnes) which should have come to the appellant’s notice at the time of due diligence exercised. Therefore, allegation of violation of Regulation 13(e) ibid sustained. The appellant was required to inter alia verify present and permanent address in full, complete and correct which the appellant did not do. The Custom House Agent is obligated to inter alia verify antecedent, correctness of Importer Exporter Code, identity of the importer and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information but the appellant has not even claimed that it had ever verified the existence of the importer at the given address which means the appellant has failed to fulfil the requirement of Regulation 13(o) ibid. Violation of Regulation 22 of CHALR, 2004 - Held that: the appellant had not taken the point of time bar before the High Court and therefore by the doctrine of constructive res judicata is prevented from raising this point in respect of the current proceedings which are in compliance of the direction of the Hon’ble High Court. Therefore, the appellant has not violated the time limit prescribed in Regulation 22 ibid.- Decided against the appellant
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