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2019 (1) TMI 1448 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - time limit - contravention of provisions of Regulation 11(a), 11(d), 11(e) and 11(n) of the Custom Broker licensing Regulations, 2013 - Held that:- The findings recorded by the Ld. Commissioner General are more or less the reiteration of the allegations, without any specific bills of entry handled by the appellants-CHA. Further, the appellant have obtained and maintained sufficient documents as regards the importers who approached them for clearance of their goods. The allegations of the Revenue are based on investigation and the statements of Mr. B.K. Goyal. Although Director of the appellant have also stated that the said importer were introduced to him through Shri B.K. Goyal, but it is not established that appellant handled the work of clearance with any malafide motive, or any motive to abnormal gain - there is no allegation of the appellant having made any abnormal profits in connivance with the said Mr. B.K. Goyal. The impugned order is bad in the absence of any offence report - the charges levelled against the appellant CHA are not maintainable - the license of the appellant CHA is restored - appeal allowed - decided in favor of appellant.
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