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2018 (4) TMI 1790 - AT - CustomsRevocation of CHA License - imposition of penalty - import of Defective C.R. Coils and Defective Hot Rolled Coils claiming benefit of Notification Nos. 46/2011-Cus. and 69/2011-Cus - allegation that importer had not submitted AIFTA Certificate of origin in the formats as prescribed in the notifications - violation of Regulation 11(d) of the CBLR. HELD THAT - There is no allegation that the certificates were not issued by the authority in the exporting country or that they did not cover the goods imported. In any case on being pointed out about the discrepancy the importers have paid up the differential customs duty - This being the case no fraud or connivance can be attributed to the appellants. At the most they could be hauled up for not having advised the importers suitably even after the discrepancy was flagged to them. However the revocation of the licence is surely an over-kill; the same cannot be sustained and is therefore set aside - However the penalty of Rs. 50, 000/- imposed by the adjudicating authority need not be interfered with. Appeal allowed in part.
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