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2023 (4) TMI 835 - CESTAT HYDERABADRevocation of Customs Broker License - appropriation of Bank Guarantee of Rs.10,000/- - immediate suspension - grant of opportunity of personal hearing - principles of natural justice - whether the CHA has violated the provisions of CHALR 2004 and misused the license granted to them? - HELD THAT:- From the findings given by the Adjudicating Authority in the present OIO, it is seen that none of the submissions relied by the Appellant have been addressed. The Adjudicating Authority has simply reiterated that detailed inquiry conducted by the Officer and that the contraventions are clearly coming out in the Inquiry Officer’s Report and after this he has proceeded to go ahead with confirming the demand - while deciding the issue as to whether the present Appellant is liable to be penalised under Section 114, this Tribunal has come to a conclusion that no explicit findings have been given by the other Adjudicating Authority to the effect that the present Appellant has abetted in contravening any provisions of Customs Act. The Tribunal has set aside the penalties imposed under Section 114 on the present Appellant and their Director. The revocation of license is a very harsh measure and is liable to be set aside - However as admittedly some minor contraventions have taken place, it is found that CHA is required to be penalised with Rs.10,000/- which has already been done by encashing Bank Guarantee No.2/2007. Appeal disposed off.
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