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2016 (4) TMI 620 - AT - CustomsRevocation of licence and forfeiture of security deposit - Import of 'tetrahydroxybenzophenone' chemical - Appellant did not advice their client that the chemicals are to be properly described/classified and supported by proper documents - Non-fulfilment of obligation of a Custom House Agent required under Regulation 13 of CHALR, 2004 i.e. failed to verify antecedents, identity of their client and functioning of their client at the declared address by using reliable, independent, authentic documents, data or information. Held that:- the CHA was found responsible for all acts or omission. It is found that apart from mere reproduction of the wordings of the provisions of CHALR substantial portion of the conclusion in the enquiry report is totally contrary to the finding of the Original Authority. To the extent that the appellant has not complied with the KYC norms with reference to client stands resolved by a clear finding by the Adjudicating Authority. A contrary conclusion drawn in the enquiry report prepared after the said adjudication order is not sustainable. Validity of impugned order - Revocation of licence and forfeiture of security deposit - Import of 'tetrahydroxybenzophenone' chemical - Appellant did not advice their client properly relating to importation of chemicals - Held that:- the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer. It is only on test by a competent laboratory the actual nature of the chemical could be found. It is found that the appellant followed normal business practice in verifying the client's background like address, IEC Code etc. and filed the bill of entry based on documents submitted by the importer. Therefore, the appellant cannot be put to extreme action, like revocation of licence in the absence of evidence of misdemeanor on their part. - Decided in favour of appellant
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