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2017 (2) TMI 1292 - AT - CustomsRevocation of CHA License - forfeiture of security deposit - forged certificate not given by CHA - Held that - it appears that the importer has submitted the forged certificate in the name of the assessee-Respondent - there was no role of the assessee-Respondent, however, there was negligence on their part - forfeiture of security deposit upheld, setting aside the revocation of license - appeal dismissed - decided against Revenue.
Issues Involved:
Department appealing against order forfeiting security deposit for negligence by CHA license holder. Analysis: The Department filed an appeal against an order passed by the Commissioner of Customs (General), New Delhi, forfeiting the security deposit of ?50,000 but not revoking the license of the CHA license holder. The case involved the submission of a forged certificate by an importer in the name of the CHA license holder. The CBI inquiry found no direct involvement of the CHA license holder but noted negligence on their part. The Tribunal, after considering the facts and circumstances, upheld the Commissioner's decision to forfeit the security deposit but not revoke the license. The Tribunal found no reason to interfere with the impugned order, citing the peculiar facts of the case. Consequently, the appeal filed by the Department was dismissed, and the Commissioner's order was sustained. This judgment highlights the importance of due diligence and responsibility on the part of CHA license holders in verifying documents submitted by importers. Despite the absence of direct involvement in the forgery, negligence on the part of the CHA license holder led to the forfeiture of the security deposit. The decision emphasizes the need for CHA license holders to exercise caution and ensure the authenticity of all documents to avoid such consequences. The Tribunal's ruling underscores the significance of maintaining integrity and diligence in customs-related activities to uphold the standards of compliance and accountability within the industry.
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