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2017 (2) TMI 816 - AT - CustomsRevocation of CHA licence - revocation on the ground that appellant is a defaulter of service tax liability - Held that: - Regulation 11(g) of CBLR, 2013 can be invoked only when the duty, tax or other debt or obligation owing to Government in respect of cargo or baggage is unpaid on behalf of client by the Customs broker - No proceeding under that regulation lies for default to pay service tax by the Customs broker for the service he provides to his clients - licence to be be restored - appeal allowed - decided in favor of appellant.
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