https://www.taxtmi.com/caselaws?id=218516 The Tribunal found the appellant, a Custom House Agent, not guilty of misdeclaration of goods under export, as crucial evidence confirming the goods as basmati rice was disregarded. Allegations of violating CHALR 2004 regulations were dismissed due to lack of substantiation, and accusations of sub-letting the CHA license were refuted with no supporting evidence. The inquiry process was criticized for not following principles of natural justice. The revocation of the CHA license was overturned, and the appellant's appeal was allowed based on the lack of fair opportunity to defend against the charges. en-us Tue, 22 May 2012 00:00:00 +0530 Thu, 10 Jan 2013 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218516 The Tribunal found the appellant, a Custom House Agent, not guilty of misdeclaration of goods under export, as crucial evidence confirming the goods as basmati rice was disregarded. Allegations of violating CHALR 2004 regulations were dismissed due to lack of substantiation, and accusations of sub-letting the CHA license were refuted with no supporting evidence. The inquiry process was criticized for not following principles of natural justice. The revocation of the CHA license was overturned, and the appellant's appeal was allowed based on the lack of fair opportunity to defend against the charges. Case-Laws Customs Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218516