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    <title>2014 (5) TMI 290 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the revocation of the CHA license and forfeiture of the security deposit, citing lack of necessary supervision by the CHA over the G Card holder, who engaged in forgery of customs documents without the CHA&#039;s knowledge. The Tribunal rejected the appellant&#039;s arguments of bias, non-application of mind by the Commissioner, and disproportional punishment, emphasizing the importance of supervision in such cases. The decision was based on the principle of vicarious responsibility and the need for CHAs to exercise proper oversight over their employees to prevent fraudulent activities, leading to the dismissal of the appeal.</description>
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    <pubDate>Thu, 31 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 290 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=247363</link>
      <description>The Tribunal upheld the revocation of the CHA license and forfeiture of the security deposit, citing lack of necessary supervision by the CHA over the G Card holder, who engaged in forgery of customs documents without the CHA&#039;s knowledge. The Tribunal rejected the appellant&#039;s arguments of bias, non-application of mind by the Commissioner, and disproportional punishment, emphasizing the importance of supervision in such cases. The decision was based on the principle of vicarious responsibility and the need for CHAs to exercise proper oversight over their employees to prevent fraudulent activities, leading to the dismissal of the appeal.</description>
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      <pubDate>Thu, 31 Oct 2013 00:00:00 +0530</pubDate>
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