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M/S Baraskar Brothers vs Commissioner Of Customs (General), ... on 16 July, 2009

In the impugned order, learned Commissioner relied on the CESTAT's order in the case of Baraskar Brothers vs. 10 Commissioner of Customs (General), Mumbai 8 in which it was held that "there is no second opinion to the fact that the CHA is a very important component in the whole system of Customs administration, which has a major bearing on Customs revenue collection and national security. The CHAs cannot shy away from the responsibilities and obligations cast upon them by law." He came to the conclusion that the appellant had not discharged its obligation under Regulation 10(n) and therefore, revoked its licence, forfeited its security deposit and imposed a penalty of Rs. 50,000/-.
Custom, Excise & Service Tax Tribunal Cites 15 - Cited by 10 - Full Document
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