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2017 (12) TMI 983 - HC - CustomsRevocation of CHA license - forfeiture of security deposit - issuance of bogus exemption certificate - Section 9(1) of the Customs House Agent Licensing Regulation, 2004 - Held that: - it was found that the CHA had received a copy of the bill of exchange with zero customs duty duly signed by the then Custom officer. The CBI has also stated in the charge sheet that the respondent CHA had retained photocopies of the said bill of exchange for its office records and had forwarded the original copies of the same along with his bill to the importer for getting payments, thus clearly implying that the CHA had performed its part of the duties and no role in the forging of the bill of exchange - respondent’s direct involvement with the importer i.e. the beneficiary was not established - appeal dismissed - decided against Revenue.
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