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2018 (12) TMI 669 - AT - CustomsRevocation of CHA License - the allegation against the appellant is that he has declared only the chemical name of the goods and not the trade name of the goods imported - Held that:- This allegation does not have any force because the appellant has declared the classification as per the direction of the importer and if there is a wrong classification as per the Department, then they should take it against the importer because on the same classification earlier also, the importer has imported the goods - there is no force in the allegation that the appellant has filed the wrong address of the importer because the Custom Broker has filed the address which appears in the IEC code. Principles of natural justice - Held that:- There is a violation of principles of natural justice and the impugned order has been passed without giving proper opportunity of hearing to the appellant. The finding of the Commissioner that the Custom Broker has not applied for renewal is factually incorrect - the forfeiture of security and imposition of penalty on the appellant is not sustainable and is set aside. The Commissioner is directed to examine his application for renewal of licence and decide the same in accordance with law - appeal allowed by way of remand.
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