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2018 (11) TMI 244 - HC - CustomsScope of Regulation 21 of CHAL, 2014 - Role of CHA - The petitioner submits that the declaration in the bill of entry was signed by the Importer. - forbearance to the 1st respondent from proceeding against the petitioner-CHA under Regulation 21 of CHAL, 2014 - vicarious liability in the proceedings - Penalty - grievance of the petitioner arise from the multiplicity of proceedings initiated by the respondents at varying times in consequence of the offence case booked by DRI against one of their clients and arrayed as an abettor for his role in the clearance of the disputed goods. Held that:- The perennial litigations from 2009 in the attempt at enforcing the punitive provisions under the CHALR, 2014 against the petitioner is a classic case of cat and mouse game between the Department and petitioner that is nobody's cause. A cursory reading of regulations 13 and 21 indicates that the prohibition contemplated under Regulation 21 is aimed at separating the CHA from access to offices and sections connected to the offence to prevent unwanted influence or sabotage - This order is normally passed immediately after the commission of any offence. In other words, Regulation 21 will outlive its purpose once substantive investigations in the offence case is over. The consequences of wrong doing for a CHA licensee is in the suspension and revoking of the license of the CHA under Regulation 22 - also, once proceedings under Regulation 22 is initiated which is normally done after the completion of investigations in a case, the proceedings under Regulation 21 go redundant. The entitlement to do the business of CHA is to be tested in a proceedings under Regulation 22 of CHALR, 2014. And Regulation 21 cannot be used as a tool to prevent the CHA from doing business. Petition allowed - decided in favor of petitioner.
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