2011 (3) TMI 98

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....ts   Per: Jyoti Balasundaram,   Vide the impugned order, the Commissioner of Customs has revoked the CHA licence issued to the appellants herein for a period of two years from the date of the order ie., 09.07.2010. Revocation arises as a result of violation by the CHA of clauses (a), (d) and (e) of Regulation 13 of CHALR, 2004.   2. We have heard both sides. Regulation 13 (a) pro....

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....ouses. Regulation 13 (e) provides for a CHA to exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; and it is the finding of the enquiry officer that the CHA has knowingly facilitated export of misdeclared and overvalued cargo and thus abetted in the commission of the offence by the ....