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2016 (11) TMI 339 - AT - CustomsRevocation of CHA licence - export of ‘muriate of potash’ without valid sanction - Held that: - reliance placed on the decision of this Tribunal in K S Sawant & Co [2013 (12) TMI 119 - CESTAT, MUMBAI] where it was held that In our view, the punishment should be commensurate with the gravity of the offence. Revocation is an extreme step and a harsh punishment, which is not warranted for violation of Regulation 13(b). Accordingly, we are of the view that forfeiture of security tendered by the appellant CHA is sufficient punishment and revocation is not warranted. Accordingly, we set aside the order of the revocation and direct the Commissioner of Customs (General) to restore the CHA licence subject to the forfeiture of entire security amount tendered by the CHA. The ends of justice will be met by forfeiture of the security deposit - the revocation of licence of the appellant set aside - appeal partly allowed.
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