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CESTAT allowed the appeal of the anonymized CHA, setting aside the adjudicating authority's revocation of the CHA licence and related penalty/forfeiture imposed under the CHALR/CBLR framework. The Tribunal found the department failed to establish the CHA's culpability for exporters' misdeclarations, noting absence of prosecution of exporters despite summons and no evidence of CHA's active involvement; prior adverse findings against the CHA in unrelated proceedings were held insufficient to sustain current sanctions. The later OIO revocation duplicated an earlier revocation date and was therefore unsustainable. Relief was granted to the appellant, with the impugned order annulling the penalty and licence revocation.
CESTAT allowed the appeal of the anonymized CHA, setting aside the adjudicating authority's revocation of the CHA licence and related penalty/forfeiture imposed under the CHALR/CBLR framework. The Tribunal found the department failed to establish the CHA's culpability for exporters' misdeclarations, noting absence of prosecution of exporters despite summons and no evidence of CHA's active involvement; prior adverse findings against the CHA in unrelated proceedings were held insufficient to sustain current sanctions. The later OIO revocation duplicated an earlier revocation date and was therefore unsustainable. Relief was granted to the appellant, with the impugned order annulling the penalty and licence revocation.
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