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2018 (12) TMI 31 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - involvement of CHA in the offence - contravention of the Regulation 10 of the CBLR, 2013 - penalty - Held that:- The involvement of the appellant or its partner in the alleged customs offence detected and investigated by the DRI is not established. The bill of entry for the import was filed in the name of the appellant using his Customs Broker Licence number. In the statements recorded from Shri Arup Mukherjee, he has submitted that the import declaration form bears his signature, but he could not explain how the blank form signed by him found its way into the hands of Shri Barun Chanak. But what stands established is that the partner of the appellant has signed and handed over the import declaration form without filling up the details of any particular import. This has given room for misuse of such form subsequently. The contravention of the Regulation 10 of the CBLR, 2013 stands established against them - the ends of justice would be met by imposition of penalty of ₹ 25,000/- on the appellant - revocation of the Customs Broker Licence is not justified - appeal allowed in part.
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