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2018 (7) TMI 189 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - violation of the statutory time limits prescribed in the CBLR, 2013 - on merits, the case of Revenue against appellant is that the appellant has allowed the license to be misused in Mumbai. In Mumbai, the Authorised Representative of the appellant has sub-contracted the CHA license to unauthorised persons who were found to have indulged in evasion of Customs duty by filing the bills of entry in the name of non existent importers. Held that:- The CBLR, 2013 have prescribed time limits for completing the disciplinary action against the Customs Brokers. Proceedings are required to be initiated by the Licensing authority after receipt of Offence Report and in time bound manner - however, the time limit contained in Regulations cannot be construed to be mandatory and has held to be directory - the proceedings in the present case cannot be held to be vitiated for non-completion of the proceedings within the time limit specified in the CBLR,2013. In the present proceedings the Licensing Authority has given elaborate findings to the effect that the appellant has contravened CHA Regulations. By the act of sub-letting of the CHA license in Mumbai, the contravention of Regulation 12 is established. The appellant has been found to have failed in carrying out proper verification of the antecedents of the importers thereby facilitating smuggling of goods by filing documents in the name of fictitious firms - there are no reason to interfere with the findings of the lower authority that the appellant has contravened several Regulations under the CBLR,2013. Revocation of CHA License upheld - appeal dismissed - decided against appellant.
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