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2018 (5) TMI 929 - AT - CustomsRenewal of CHA License - rejection of renewal on the ground that penalties were imposed u/s 114 of the Customs Act - Held that: - the renewal of the Custom Broker Licence cannot be refused only for the reason that the appellant has been penalised u/s 114 - Regulation 18 (proviso) makes it abundantly clear that the actions taken under the CBLR, 2013 will be without prejudice to the action that may be taken under Customs Act, 1962, thereby making it explicit that the proceedings under the Act as well as the Regulation are distinct and separate. The licencing authority is directed to consider the renewal of the customs broker licence subject to fulfilment of the necessary formalities - appeal allowed - decided in favor of appellant.
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