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2018 (1) TMI 1063 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - violation of various CBLR Regulations - it was alleged that CB did not declare the details of the imported goods correctly in the bill of entry - mis0declaration of goods - Held that: - The appellant has obtained the authorization from Shri Dinesh which becomes null and void since he was not the actual importer. Consequently the infraction of Regulation 11 (a) sands established. Regarding Regulation 11(d), the CB is expected to advice their client, to comply with the provisions of the Customs Act, it stands established that the appellant has not met the actual importer. In view of above, the failure to observe Regulation 11(d) stands established. Regulation 11(e) - Held that: - Shri Vinod Kumar was the actual beneficiary of all the transactions but the entire documentation was shown in the name of M/s Shiva Enterprises. The CB has made no efforts to verify the functioning of his client at the given address and the correctness of IEC code number. It is evident that the CB has failed to verify antecedents, correctness of IEC details, etc. - Both the persons have admitted the fact that Shri Vinod Kumar is the owner of the imported goods but Shri Dinesh was shown as proprietor of M/s Shiva Enterprises. Regarding the CB, Shri Vinod Kumar has been changing his stand as to whether the CB was aware of the mis-declaration in the consignment. Anyhow, in the facts and circumstances of the present case, we are convinced that the appellant is guilty of the violation of CBLR, 2013 but considering the peculiar circumstances, we are also of the view that revoking the CB license would be too grave a penalty to be imposed for the above violation - The ends of justice will be met by imposing a penalty of ₹ 50,000/- on the appellant, in addition to forfeiture of the whole amount of security deposit. Revoking of CB license is set-aside and penalty of ₹ 50,000/- is imposed, in addition to forfeiture of security deposit - appeal allowed in part.
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