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2015 (11) TMI 1088 - AT - CustomsRevocation of CHA licence - forfeiture of whole amount of bank guarantee - illicit export of contraband were done using IECs of various firms which were either not in existence or without the knowledge of IEC holders - Held that:- The case mainly deals with failure of appellant to discharge his obligations as licensed CHA. Such failure contributed to the contrabands being exported out of country. In one specific case 30 kgs of Ketamine, prohibited under NDPS Act, was found to be exported to Canada. The plea of the appellant that the duties prescribed under the Regulations are impractical and against general business practice is not acceptable. It has been established that no verification of genuineness/existence of exporters have been made by the appellant before accepting the work of handling the consignment for documentation and clearance through customs. The failure of the appellant, apparently, is one of the contributing factors in the illicit exports Though the appellant did file electronically the shipping bill, thereafter they did not do any further work relating to the export cargo - revocation of CHA licence is too harsh a consequence for the omission of appellant as they were not involved in any act of entering and presenting the cargo and processing the document with the customs. Hence, for the failure to cross check the KYC papers, we find the forfeiture of bank guarantee of ₹ 50,000/- will be sufficient penalty. This case does not warrant revocation of CHA licence itself - Decided partly in favour of appellant.
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