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2017 (11) TMI 1159 - HC - CustomsRevocation of CHA License - Whether the Tribunal is legally correct in setting aside the revocation of CHA Licence of the appellant No.3 in the circumstances when there is gross violation of CHA Licensing Regulations, under which the said licence was granted, on the part of the CHA himself? - Held that: - the decision in the case of Commissioner of Customs Versus M/s K.M. Ganatra & Co. [2016 (2) TMI 478 - SUPREME COURT] referred, where it was held that To ensure appropriate discharge of such trust, the relevant Regulations are framed. Regulation 14 of the CHA Licensing Regulations lists out obligations of the CHA. Any contravention of such obligations even without intent would be sufficient to invite upon the CHA the punishment listed in the Regulations. The view taken by the Tribunal is required to be reversed in view of the licence which was granted by the competent authority to particular person with a particular purpose to be utilized by the same in sub-delegation to any person is required to be deprecated. Revocation is upheld - appeal allowed - decided in favor of Revenue.
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