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2017 (1) TMI 747 - HC - CustomsRestoration of CHA licence - as a customs broker, respondent, had not fulfilled the obligations cast on it in as much as there was no proper verification of the particulars of the party which it sought to represent - Held that - This Court notices that the CESTAT construed the provisions of Regulation 11 and the Board Circular of 08.04.2010 and found that the partnership firm involved in the import of consignment was an existing concern, duly registered under a partnership deed and two existing partners and that its IEC copy, PAN Card, telephone bill of the firm, Voter ID of the partners, copy of the partnership deed have been verified by the respondent - licence rightly resored - appeal dismissed - decided against Revenue.
Issues:
Challenge to the order of Customs Excise and Service Tax Appellate Tribunal (CESTAT) revoking Customs House Agent's (CHA) license. Analysis: The High Court dealt with an appeal by the Revenue challenging the CESTAT's order revoking the respondent's CHA license. The allegations against the respondent were related to the fulfillment of obligations as a customs broker, specifically regarding the verification of party particulars. The Tribunal, citing a previous ruling, held that the respondent was not obligated to physically verify the particulars. The High Court observed that the CESTAT correctly interpreted the relevant provisions and found that the partnership firm involved in the import was duly registered under a partnership deed, with verified documents such as IEC copy, PAN Card, telephone bill, Voter ID, and partnership deed. The High Court, considering the factual aspects and findings of the case, concluded that no substantial question of law was raised. Therefore, the appeal and accompanying applications were dismissed. The judgment emphasizes the importance of proper interpretation of regulations and the necessity of fulfilling obligations as a customs broker while highlighting the significance of verifying essential documents in such transactions. The decision underscores the need for thorough examination of facts and compliance with legal requirements in customs-related matters to ensure transparency and adherence to established procedures.
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