2008 (7) TMI 1012

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....aik, Advocate, for the Appellant. Shri Kishorilal, Authorized Representative (SDR), for the Respondent. ORDER [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner who has revoked the CHA licence held by the appellant. The case of the department is that the CHA had sublet its licence to another firm, namely, M/s. P....

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....e CHA filed an appeal before the Tribunal and the Tribunal vide Order No. A/1/2008/C-I, dated 24-12-2007 remanded the case to the Commissioner. The present order has been passed pursuant to the above remand order. 2. The first charge against the CHA was that it had contravened Regulation 12 which prohibits sale or transfer of the licence; this regulation was alleged to have been violated o....

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....Express Agencies as a sub-agent of the CHA. 4. The third charge levelled against the CHA was that it did not advise its clients M/s. Frost International and M/s. Aum International to comply with the provisions of the Act by not advising them to correctly declare the FOB value of garments (the case of the department is that the exporters had misdeclared the FOB value with a purpose of claim....

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....tions 12, 13(b), 13(a) and 13(k) have been contravened by the CHA. 8. Regarding the finding of contravention of Regulation 13(d) we note that the Tribunal vide its Order No. A/704-713/WZB/2006, dated 8-8-2006 [2006 (206) E.L.T. 451 (Tribunal)] in appeal filed by M/s. Frost International and others against the order dated 7-1-2005 passed by the Commissioner of Customs (Export) inter alia co....