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2016 (7) TMI 1059 - HC - CustomsTribunal granted Relief to CHA - allegation of abetting duty evasion - Charges under Regulation 13(d), (e), (i) & (n) of CHALR, 2004 - Revokation of CHA licence - held that:- We find that once the respondents were not guilty of aiding and abetting the importers, then, the importers' acts may amount to evasion of customs duty, but those can be proceeded independently. As far as the respondents/Agents are concerned, they have not been held to be guilty and of conniving and that of colluding with these importers. Therefore, all that they were pronounced guilty for is some lack of care or supervision. For that the Tribunal [2016 (3) TMI 217 - CESTAT MUMBAI] has brought down the period of revocation. It has maintained the forfeiture, but to the extent indicated in para 8 of the impugned order. It is not the contention of the Revenue that the Tribunal was not empowered to do so in law. - Once that is not demonstrated to be perverse or vitiated by any error of law apparent on the face of the record, then, the appeal cannot be entertained. It is dismissed. - Decided against the revenue.
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