TaxTMI 
TaxTMI 
2018 (12) TMI 1197
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....ter referred to as an "CHA") by one M/s Vision Minerals and Energy in respect of a consignment which it intended to export to Indonesia. It was alleged by the Customs Authorities that the shipping bills describe the goods as "OWC Drilling Chemical Additive" whereas the goods were in fact Potassium Chloride (Muriate of Potash) of fertilizer grade which was restricted by the Director General of Foreign Trade. A show cause notice dated 09.04.2010 was issued to the exporter and others including the appellant under Section 124 of the Customs Act. As far as the appellant is concerned, the show cause notice called upon him to show cause as to why action should not be initiated for cancellation of his CHA License under the CHA Licensing Regulation,....
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....at he had violated the provisions of Regulations 13(d), (e), (f) & (n) of the Regulations. The appellant's contention that he had already been adjudicated in respect of the same transaction was repelled on the ground that outcome of the proceedings under the Customs Act and the Regulations were different and independent of each other. The Commissioner directed that the security deposit of Rs.75000/- furnished by the appellant be forfeited. The appellant's appeal against this order was dismissed an order of the Tribunal dated 24.11.2017. 5. The appellant has filed the present appeal against the said order 24.11.2017. The appeal was admitted by an order of this Court dated 17.07.2018 and the following question of law was framed:- "D....