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2019 (6) TMI 971 - CESTAT NEW DELHISuspension of CHA License - imposition of penalty - benefit of Duty Free Import Authorisation (DFIA) - it appeared that CHA failed to discharge his responsibilities and duties cast upon him as custom broker under the provisions of CBLR, 2013 and he appeared to have abetted for export of goods by not discharging his responsibilities, duties and obligations cast upon him - HELD THAT:- The allegations of Revenue against the appellant CHA are prima-facie vague for the reason that the offence report is based on one show cause notice No. 121/2018, issued in September, 2018 on the aforementioned parties being M/s Encanterra Traders Private Limited, M/s Chef’s Choice, M/s Hira Traders and their Directors/Partners / Prop. wherein the appellant CHA has not been made a co-noticee. Further, there is no allegation of connivance on the part of the appellant CHA firm with the aforementioned parties. Further, the offence report has been issued almost after one year when the offence was detected in October, 2017 and investigations began. We also find that the appellant have not violated any of the CHA regulations and have obtained proper documents required to meet the requirement of KYC. It is nowhere alleged, in what way the appellant did any irregularity in handling export consignment, for which they have filed the Bill of Entry on behalf of the said M/s Encanterra Traders Private Limited. The appellant have had also verified the IEC code of the said client M/s Encanterra Traders Private Limited and found to be in order. Further, no physical verification of the premises or address of the IEC holder is mandated in the CBLR regulation, nor it is a general requirement. Thus, there is no case made out against the appellant CHA, as alleged in the offence report or in the impugned order of suspension. Accordingly, the impugned order of suspension is set aside. CHA license restored - appeal allowed - decided in favor of appellant.
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