https://www.taxtmi.com/caselaws?id=121310 A CHA licence cancellation was found unsustainable where the charge rested mainly on Section 108 statements and the makers were not offered for cross-examination. Under the Customs House Agents Licensing Regulations, 1984, such statements could not be treated as reliable evidence when cross-examination was mandatory. The record also lacked concrete proof that the proprietor had instructed, consented to, or knowingly benefited from the alleged misuse, and the prolonged suspension was relevant to proportionality. On that material, revocation was set aside and restoration of the licence followed with consequential relief. en-us Thu, 29 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 12:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121310 A CHA licence cancellation was found unsustainable where the charge rested mainly on Section 108 statements and the makers were not offered for cross-examination. Under the Customs House Agents Licensing Regulations, 1984, such statements could not be treated as reliable evidence when cross-examination was mandatory. The record also lacked concrete proof that the proprietor had instructed, consented to, or knowingly benefited from the alleged misuse, and the prolonged suspension was relevant to proportionality. On that material, revocation was set aside and restoration of the licence followed with consequential relief. Case-Laws Customs Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121310