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2018 (6) TMI 741 - AT - CustomsSuspension of CHA License - penalty u/s 114(i) of the CA 1962 - The allegation on the appellant is that they have not advised their client (exporter) regarding the prohibition of the goods, therefore they have violated the provision of CHALR, 2004 - Held that:- No proceedings were carried out under CHALR 2004 for revocation of licence during the last 8 years. Even though this Tribunal has stayed the suspension of the licence ordered by the impugned order but nothing prevented Commissioner to proceed under CHALR, 2004 therefore commissioner has chosen not to proceed against the CHA. On this basis itself impugned order does not sustain - Also, it is not expected from the CHA to physically verify the goods. There is no other charge on the CHA that they were knowingly involved in the export of prohibited goods therefore even though it is established that the goods attempted to be exported were prohibited goods but responsibility for such wrong doing lies with the exporter and not with the CHA - suspension of license not warranted. Penalty was imposed with reference to the suspension of the licence, however there is no provision under CHALR, 2004 to impose penalty under Section 114(i) of customs Act, 1962. Appeal allowed - decided in favor of appellant.
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