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TMI Blog2016 (4) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that apart from mere reproduction of the wordings of the provisions of CHALR substantial portion of the conclusion in the enquiry report is totally contrary to the finding of the Original Authority. To the extent that the appellant has not complied with the KYC norms with reference to client stands resolved by a clear finding by the Adjudicating Authority. A contrary conclusion drawn in the enquiry report prepared after the said adjudication order is not sustainable. Validity of impugned order - Revocation of licence and forfeiture of security deposit - Import of 'tetrahydroxybenzophenone' chemical - Appellant did not advice their client properly relating to importation of chemicals - Held that:- the appellant obtained all the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns 87.95% of oxyfluorfen which is a pesticide. Import of such pesticide requires licence under Section 17 of Insecticide Act, 1968. Further proceedings were initiated against the importers for confiscation of the goods and for imposing penalty. The appellant also was issued show cause notice under Customs Act. The allegation against the appellant is that they have not fulfilled the obligation of a Custom House Agent as required under Regulation 13 of Custom House Agent Licencing Regulation, 2004, in as much as they have failed to verify the antecedents, identity of their client and functioning of their client at the declared address by using reliable, independent, authentic documents, data or information. Due to this commission or omissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Regulation 2004. An enquiry was conducted by Assistant Commissioner of Customs who submitted his enquiry report on 03/12/2014. After due process, the Commissioner revoked the licence of the appellant and ordered the forfeiture of whole amount of security deposit of ₹ 75,000/-. Aggrieved by this order the appellant is before us. 4. We have heard both the sides and perused the appeal records. The point for decision is the correctness of the impugned order regarding revocation of licence and forfeiture of security deposit of the appellant. The Original Authority concluded that the appellant did not advice their client to ascertain that the chemicals are required to be cleared relying upon the chemical composition and in case of dif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 21/10/2014. The relevant portion of the finding of the Original Authority in respect of proceedings under Customs Act has been reproduced (supra). To the extent that the appellant has not complied with the KYC norms with reference to client stands resolved by a clear finding by the Adjudicating Authority. A contrary conclusion drawn in the enquiry report prepared after the said adjudication order is not sustainable. 5. The other main allegation against the appellant is that they did not advice their client properly relating to importation of chemicals. We find that with this observation, Original Authority concluded that the appellant has actively connived with the importer under reference in their illegal and nefarious activities. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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