https://www.taxtmi.com/caselaws?id=121661 A CHA licence revocation requires proof of the alleged breach and strict compliance with the prescribed revocation procedure. On Regulation 14(b), unauthorised presence at examination of goods was insufficient because the Shipping Bills were filed by an authorised signatory holding a valid G card and there was no evidence that the alleged third parties were employed by or acting under the CHA's instructions. On Regulation 14(e), the record did not identify any specific incorrect information supplied by the CHA or show action beyond the exporter's instructions. The revocation was therefore procedurally unsustainable and was set aside. en-us Wed, 14 Mar 2007 00:00:00 +0530 Wed, 01 Aug 2012 13:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121661 A CHA licence revocation requires proof of the alleged breach and strict compliance with the prescribed revocation procedure. On Regulation 14(b), unauthorised presence at examination of goods was insufficient because the Shipping Bills were filed by an authorised signatory holding a valid G card and there was no evidence that the alleged third parties were employed by or acting under the CHA's instructions. On Regulation 14(e), the record did not identify any specific incorrect information supplied by the CHA or show action beyond the exporter's instructions. The revocation was therefore procedurally unsustainable and was set aside. Case-Laws Customs Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121661