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2018 (11) TMI 1230 - AT - CustomsJurisdiction - Revocation of CHA License - fraudulent availment of draw back by some fictitious firm - it was alleged that the appellant and M/s. Pawan Kumar Tiwari has facilitated the customs clearance of the exported goods of certain fictitious exporting firms. Held that:- The cause of action arose in Delhi Customs and prohibition order was issued to them, which resulted suspension and revocation of the appellant’s licence in Kolkata Customs House. It is on record that Hon’ble Cestat, New Delhi has set aside the prohibition order issued by the Commissioner of Customs (General), New Delhi. It is also on record that the said order of the Cestat, New Delhi has been accepted by the Commissioner of Customs, Kolkata vide letter dated 04.12.2017 . No other evidence regarding involvement of appellant is on record before the respondent Commissioner - there is no justification for revoking the CHA licence of the appellant at the strength of allegation contained in the order of the Commissioner of Customs, Delhi, which has been set aside by Hon’ble CESTAT, New Delhi and Revenue has not preferred any appeal against the order. Appeal allowed - decided in favor of appellant.
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