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Vishwanath Shipping Agency vs Cc (General) Mumbai on 6 November, 2018
"This appeal by the Revenue challenges an order of the Customs,
Excise and Service Tax Appellate Tribunal (CESTAT) [2016 (338)
E.L.T. 725 (Tri. - Del.)], whereby the adjudication and Appellate
order revoking the respondent's Customs House Agent's (CHA)
licence was set aside. The allegations levelled against the
respondent were that as a customs' broker it had not fulfilled the
obligations cast on it inasmuch as there was no proper
verification of the particulars of the party which it sought to
represent. The Tribunal relied upon a previous ruling Setwin
Shipping Agency v. CC (General), Mumbai - 2010 (250) E.L.T.
141 (Tribunal-Mumbai), and held that in the facts and
circumstances of the case, the interpretation that the respondent
was under an obligation to physically verify the particulars, was
misplaced.