https://www.taxtmi.com/caselaws?id=245109 The HC set aside the revocation of the CHA license imposed for issuing G-cards to non-employees, finding no mens rea or active facilitation of illegal activity. The court held that while a penalty was warranted, revocation was disproportionate given the minor nature of the infraction and the appellant's inability to operate the license for eight years. The minority opinion of the CESTAT bench, which balanced the gravity of the violation against the harshness of revocation, was upheld. The decision restored the appellant's license, allowing them to continue CHA business. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 29 Jul 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245109 The HC set aside the revocation of the CHA license imposed for issuing G-cards to non-employees, finding no mens rea or active facilitation of illegal activity. The court held that while a penalty was warranted, revocation was disproportionate given the minor nature of the infraction and the appellant's inability to operate the license for eight years. The minority opinion of the CESTAT bench, which balanced the gravity of the violation against the harshness of revocation, was upheld. The decision restored the appellant's license, allowing them to continue CHA business. Case-Laws Customs Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245109