2014 (4) TMI 656

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....ent (AR) JUDGEMENT 1. The appellant is a Custom House Agent. One of their employees, who was issued a photo ID Card in Form- H as per Regulation 19 (6) of Custom House Agents Licensing Regulations, 2004, was found to be not possessing the minimum educational qualification as prescribed under Regulation 19. In fact, from the investigation done, it was seen that the concerned employee by name ....

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....lation (2) which reads as under :- (1) A Custom House Agent may, having regard to the volume of business transacted by him, employ any number of persons to assist him. The minimum educational qualification of such persons shall be 10+2, or equivalent. (2) Appointment of a person referred to in sub-regulation (1) shall be made only after obtaining the approval of the Deputy Commissioner of Cu....

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....at there is no allegation that CHA or his employee viz. Sri Deepak Sharma have been involved in any activity which has caused revenue leakage. In the circumstances, he submits that penalty imposed is not warranted and the same should be set aside. 3. Opposing the prayer, Ld. AR for Revenue submits that it is the bounden duty of the CHA to ensure that all the clauses of regulations are complied ....