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2020 (1) TMI 596 - AT - CustomsRevocation of CHA licence - forfeiture of security deposit - undervaluation of imported goods - HELD THAT:- The penalty of revocation imposed against the appellant is disproportionately harsh in the context of the alleged quantum of undervaluation. The delay on the part of the licensing authority in proceeding against the licensee for more than 10 years and, that too, for this minor dereliction, if any, does not appear warranted. The allegation against the importer was that of undervaluation. There is no allegation of the appellant having been involved in the process of negotiations, or dealings, with the shipper. There is no evidence, except the statement said to have been recorded from a former Director of the appellant-company, that the antecedents were not verified. While the Director would not have been concerned with such verification, there is no evidence on record that such obligation under regulation 11(n) of Customs Broker Licensing Regulations, 2013 had not been undertaken by an employee of the licensee - the role of the appellant in the alleged undervaluation is not evident. In these circumstances, the findings of the enquiry officer do not appear to have any basis. The conclusion arrived at by the licensing authority that verification of antecedents would have led to detection of the undervaluation does not appear to be founded on logic. Appeal allowed - decided in favor of appellant.
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