2011 (3) TMI 98

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....Niranjan Babu, SDR, for the respondents   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 h....

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....were concealed under the declared ladies blouses. 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 abett....