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2020 (2) TMI 60 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - smuggling of prohibited goods - sticks of cigarette were attempted to be smuggled by concealing them in HDPE granules imported - Regulation 20(1) of CHALR, 2004 - HELD THAT:- A plain reading of N/N. 65/2013-CUS (NT) dt.21.06.2013 shows that the erstwhile regulations have been completely superseded except in respect of things which were already done. Also, there is no separate savings clause in the CBLR, 2013. Therefore, regardless of the fact that the appellant was licensed prior to the introduction of CBLR, 2013, the present proceedings, having been initiated post 2013, must be proceeded under the new regulations. CHALR, 2004 cannot be invoked as they did not exist during the relevant period. The impugned order is bad in law - appeal allowed - decided in favor of appellant.
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