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2020 (6) TMI 397 - AT - CustomsRejection of renewal of CHA licence - misdeclaration of imported goods - Smuggling - white fine powdery chemical, containing a whitish colored coarse chemical, concealed in between the bags of Sodium Sulphate - HELD THAT:- The appellant is not required to fulfil under Regulation 5 of CBLR, 2013, inasmuch [as] the appellant is not new ‘applicant’. We further find that the Regulations 4, 5 and 7 is applicable to an applicant, who applies and undertakes examination conducted by Directorate General of Inspection of Customs & Central Excise, by inviting application by publication of notice in two leading national daily newspapers in English and Hindi and, subsequently grants licence to successful applicant(s). Further, the said affidavit has been filed in haste, as is evident from the fact that when Regulation 5 is not applicable to the appellant, there was no requirement to file any affidavit by the appellant. This gets further supported from the first letter dated 1-1-2017 filed by the appellant, to the department, wherein they have prayed to extend the validity of licence for five years i.e. for the period which was lost from the date of suspension i.e. 15-12-2010 till the date of original validity i.e. 15-12-2015. The license stands restored for the period of 10 years w.e.f. the date of this order - appeal allowed - decided in favor of appellant.
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