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2018 (1) TMI 1021 - AT - CustomsProceedings against CHA - Export of prohibited goods - forfeiture of security deposit - time limitation - Held that: - the time limit prescribed in the regulation is applicable regarding the suspension/ revocation of the license. In the instant case, neither the license was suspended nor revoked. So, the time limit is not applicable. In the instant case, only security deposit was forfeited for the offence on the part of the appellant - it is evident that the appellant was well aware that in the plastic bags of 50 Kg, there was prohibited item which was exported by M/s Vision Minerals & Energy without correctly declared and without having any report prior to export the goods. Thus appellant has violated his pious duties prescribed in the manual. The appellant is guilty - the security deposit amount has rightly been confiscated by the authority. Appeal dismissed - decided against Appellant.
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