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TMI Blog2011 (3) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... two years to one year from the date of issue of the impugned order ie., one year from 09.07.2010 - Forfeiture of ₹ 25,000/- furnished in the form of fixed deposit in connection with the CHA licence- The appeal is disposed. - C/352/2010 - Final Order No. 426/2011 - Dated:- 3-3-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri T. Sundaranathan, Adv., for the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Dy. Commissioner/Asst. Commissioner of Customs. It is the case of the department, on the basis of the finding of the enquiry officer that the CHA had not advised his clients to comply with the provisions of the Act with all required information as to the IEC code, description of the goods, weight, value, the destination etc. The goods in question were of inferior quality, lower value and doo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the revocation is therefore justified. However, having regard to the totality of the facts and circumstances of the case and noting that the CHA has been out of business since July, 2010, when the revocation order was passed, we reduce the period of revocation of licence from two years to one year from the date of issue of the impugned order ie., one year from 09.07.2010. As regards the forfeitu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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