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Issues involved: Appeal by revenue challenging dropping of charges against a Customs House Agent (CHA) for alleged violations of CHA Licensing Regulations.
Summary: 1. The appeal by the revenue was against the dropping of charges against a CHA due to alleged violations of CHA Licensing Regulations. Investigations revealed that the CHA's license was being used by another individual for clearing consignments without holding a custom pass. Employees of the CHA were found to be working for this individual. The CHA was served a memorandum for contravening regulations 14(b) and 13 of the CHA Licensing Regulation, 1984. 2. The revenue contended that the CHA allowed clearance work to be done by someone without a custom pass and allowed the work to be handled by employees of that individual, which violated regulations 14(b) and 13. The revenue argued that the Commissioner's decision to drop the charges should be set aside based on these violations. 3. After hearing both sides, the Tribunal considered the submissions. The revenue's argument that the employees cannot work for another entity was found to lack evidence. The Tribunal noted that if the CHA claimed the employees as their own and conducted business through them, even if obtained through another individual, it could not be objected to. Therefore, the Tribunal found no merit in the revenue's appeal and rejected it.
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