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2019 (8) TMI 1399 - HC - CustomsCancellation of CHA License - validity of statements recorded under Section 108 of the Customs Act - Whether the CESTAT fell into error in attributing the statements of Rajender Kumar @ Raju to the appellant and whether the finding with respect to the omission and negligence was of such magnitude as to call for revocation of the CHA licence in the circumstances of the case? HELD THAT:- There is nothing to show that the appellant, or any of its employees, could be attributed any conscious or deliberate mis-statement on behalf of the importer. In the instant case, there is no corroborative evidence or statement of anybody that the CHA had information, knowledge or has connived in the alleged forgery of invoices, mis-declaration and under-valuations. It has been observed in several decisions of this Court that an element of mens rea, or any direct or indirect involvement attributable to the CHA through active knowledge or connivance is required to be proved in a proceeding for revocation of license of a Customs Housing Agent/ Customs Broker. The Customs Broker/ Customs Housing Agent merely acts as a facilitator or agent for carrying out import operations. Thus, it appears that there is no reason to attribute any negligence to the appellant in the instant case. The CESTAT fell into error in attributing the statement of Rajender @ Raju to the appellant and on that basis, directing cancellation of the CHA license of the Appellant - there is no negligence which would be attributed to the appellant who acted on the basis of the instructions of the importer while filing the documents for clearance of the import - appeal allowed.
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