https://www.taxtmi.com/caselaws?id=78822 The High Court upheld the decision of CESTAT to restore the CHA license to the assessee, dismissing the appeal by the Commissioner of Customs. The Court found the Tribunal's exercise of discretion appropriate, considering the previous suspension of the license for over three years as sufficient punishment. Despite the revenue's argument of prior similar offenses by the assessee, which were under fresh adjudication, the Court deemed the restoration reasonable based on the circumstances. en-us Fri, 10 Aug 2007 00:00:00 +0530 Mon, 20 Dec 2010 18:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78822 The High Court upheld the decision of CESTAT to restore the CHA license to the assessee, dismissing the appeal by the Commissioner of Customs. The Court found the Tribunal's exercise of discretion appropriate, considering the previous suspension of the license for over three years as sufficient punishment. Despite the revenue's argument of prior similar offenses by the assessee, which were under fresh adjudication, the Court deemed the restoration reasonable based on the circumstances. Case-Laws Customs Fri, 10 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78822