TaxTMI 
TaxTMI 
2016 (12) TMI 962
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....8/5/2015, adjudicating authority has revoked CHA licence No. B-79 of the appellant under Regulation 18 of the Customs Broker Licensing Regulation 2013 (CBLR 2013). The Adjudicating authority has also forfeited the whole of security deposit of the appellant lying with the Department. 2. Shri Somen Bose(Advocate) and Shri P.D. Roy (Consultant) appeared on behalf of the appellant. Shri Somen Bose argued that CHA licence of the appellant was suspended on 20/11/2014 on the basis of an investigation done by Directorate of Revenue Intelligence (DRI), Kolkata with respect to container No. TRHU-2987633 loaded on a truck bearing Registration No. NL-01-K-8424. That the said container was intercepted at N.S. Dock, Kolkata and was coming from Nepal as ....
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.... a copy of the PAN No. 601377642 of the exporter at page 213 of the appeal memorandum. That Adjudicating authority has wrongly held in his Order-in-Original dated 28/5/2015 that appellant has violated the provisions of Regulation 11 (a), 11 (d) and 11 (n) of CBLR, 2013. Ld. Advocate also relied upon the case of an order dated 9/12/2015 passed by this Bench in the case of M/s. Subham Enterprise Vs. CCE (Airport and Admn., Kolkata) (In appeal No. C/75663/2015) where a lenient view was taken. That his client is out of business for nearly 2 years after the date of suspension of CHA licence and argued that Revocation order dated 28/5/15 is required to be set aside. 4. Shri K.C. Jena, Addl. Commissioner (A.R.) appearing on behalf of the Revenue ....
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....e said revocation has been made for violating the provisions of Regulation 11 (a), 11 (d) and 11 (n) of CBLR, 2013. As per the provisions of Regulation 11 (a) of CBLR, 2013 every CHA (Customs broker) shall obtain an authorisation from each of his clients whom he is being employed and produce such authorisation before the officers of Customs. It has been categorically observed by the adjudicating authority that no authorisation was produced or obtained by the appellant. Even during the proceedings before this Bench also no such authorisation from the exporter M/s. Bhadrakalj Exporters Pvt. Ltd. Nepal was produced. Further as per Regulation 11 (n), CHA is required to advise his client to comply with the provisions of Customs Act which will in....