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2016 (9) TMI 1093 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - regulation no. 19(1) of the CBLR 2013 - imposition of penalty - Held that: - It is the responsibility of the CB to question the importer or exporter regarding the legal provisions and procedures. Also it is their duty to invite attention of the Department if they come across any fraud or duty evasion, any import or export related activity in stead of certifying as a trustful intermediate between department and trade, but facilitate the fraud as well as to safeguard Government s revenue. The CB in this case had violated rules and regulations stipulated in CBLR 2013. - the decision in the case Commissioner of Customs Versus M/s K.M. Ganatra & Co. [2016 (2) TMI 478 - SUPREME COURT] has been relied upon. Violation of Regulations of CBLR - revocation of licence and forfeiture of security deposit justified - imposition of penalties upheld - appeal rejected - decided against appellant.
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