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2019 (6) TMI 24 - CESTAT CHENNAIRenewal of CHA License - main contention of the Revenue is that the offence report dated 05.10.2011 was received from the DRI subsequent to raids by both DRI and CBI in the year 2012 and the pending case which was at the stage of prosecution evidence as observed in the impugned order are sufficient reasons for the rejection of renewal of the license - HELD THAT:- These facts are not of any help to the Revenue at this stage because all these took place much prior to the Order-in-Original dated 03.11.2014 and those events definitely are the part of records as these were no new events. The Commissioner who passed the above order is presumed to be aware of the facts on records while passing the above adjudication order dated 03.11.2014. The matter thereafter travelled before this Bench and then to the High Court, and apparently the Revenue having known all these developments, has suffered the above orders. We also cannot go into the assessee satisfying or not, of the conditions or non-disclosure of criminal cases, since, as observed by us in the above paragraph these are no new events but the Revenue was very much aware of it since 2012 and, in any case, these are orders after that and as of now, the issue is pending before the Hon’ble High Court. Moreover, communication dated 30.05.2017 is also clear when the Assistant Commissioner has indicated the approval of the Commissioner of Customs (Chennai-VIII) Commissionerate in renewing Customs Broker License on 26.05.2017, the same also indicates the life of the renewed license which is ten years thereafter. The impugned order cannot sustain - appeal allowed - decided in favor of appellant.
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