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2016 (9) TMI 1120 - AT - CustomsRevocation of CHA license - forfeiture of security deposit - Regulation 20(1) of Customs House Agents Licensing Regulations 2004 - declaration of consignment as photocopying machines - on examination Red Sanders Wood found - whether Adjudicating authority is justified in revoking the CHA license of the appellant under Regulation 20 (1) for not discharging the obligations under Regulation- 13 (a), (d) & (o) of CHALR? - Held that: - CHA is required to verity the antecedents of his clients & suitably advice them. At no stage, appellant had the knowledge that there is any irregularity in the export/ import consignments. The goods imported were put to first check examination and the importer very well exists. Similarly the export consignment was received in a sealed container duly examined & certified by the jurisdictional Central Excise authorities. The exporter is also existing. Bills of entry & shipping bill were filed by the appellants based on the documents furnished by the importer / exporter. If there was any irregularity in the documents then the same was also available before the assessing officers and the Customs examining officer. If the same could not be detected by the appellant the same also could not be detected by departmental assessing/ examining officers. There is no evidence on record that appellant came to know of any irregularity before the same were detected by the department or that he did not advise the concerned clients - It is also observed that the points of difference from the Inquiry report are not so glaring to justify revocation of CHA license as held by the Adjudicating authority. The whole spirit of obligation of the CHA under the CHALR is to establish the indentity of the importer/exporter & appropriately advise his clients, is existing - reasonable steps were taken by the appellant to comply with Regulation -13 (a), (d) & (o) of CHALR. Revocation of license and forfeiture of security deposit not justified - appeal allowed - decided in favor of appellant.
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