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2018 (8) TMI 110 - AT - CustomsRenewal of CHA License - Regulation 9(2) of Customs Brokers Licensing Regulation, 2013 - case of Revenue is that for seeking renewal of the license, Regulation 5 of CBLR only is applicable - revocation of License - Held that:- There has been negligence on part of the custom broker in conducting KYC of the EIC holder and he has failed to verify the functioning at the given address of the importer. Thereby, the contravention of Regulation (n) of CBLR read with Circular No. 9 of 2010-Cus is held to have been proved. The mensrea in respect of all the allegations as stated in the Show Cause Notice dated 01.06.2018 is held to have been established beyond doubt - the appellant has failed to observe obligation (d), (e), and (f) of Regulation 14 of CBLR. Renewal of License - appellant has challenged the same on the ground that he cannot be vexed twice for the same set of facts - Held that:- The said ground is not sustainable in the given circumstances as non renewal of license under Order 9 Sub-Rule 2 of CBLR and the revocation thereof are two different things. For this reason, the ground taken by appellant that the license has not been revoked but the suspension thereof, does not extend an unfettered right to the CHA to seek renewal of the said license at the time of its expiry without meeting the mandatory criteria for the same. It is apparent from CBL Regulations that the provision under which the renewal can be sought is again Regulation 5 only where a fresh license can be obtained by the applicant with the only difference that Regulation 4 shall not be applicable in case of renewal. The non renewal and revocation are two separate things under two distinct provisions of the Regulation, question of appellant to have been vexed twice, as is raised by him, is not sustainable. Appeal dismissed - decided against appellant.
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