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2017 (4) TMI 1160 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - Mis declaration - violation of Regulation 11 (d) of CBLR, 2013 - Customs Broker had taken delivery of the excess skid/ pallets - Held that: - Regulation 11 (e) requires the Customs House Agent to exercise due diligence to ascertain the correctness of any information which he imparts to clients with reference to work relating to clearance of cargo / baggage. Merely because the importer have accepted their mistake of mis-declaration of brand and quantity and have shown their willingness to pay differential duty, fine and penalty, it cannot be concluded that Customs Broker did not exercise due diligence to ascertain correctness of the information - IEC number has been found to be correct as also the address of the importer. Further, all the importers have joined in the investigations and have given their statements. In such a scenario, it cannot be said that the Customs Broker has not adhered to KYC norms - revocation set aside - Appeal allowed - decided in favor of appellant-CHA.
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