https://www.taxtmi.com/caselaws?id=248082 The tribunal set aside the revocation of the CHA license, allowing the appeal as the department failed to establish the charges against the appellant. The evidence relied upon was deemed inadmissible and insufficient. The tribunal emphasized the importance of adhering to procedural requirements in CHALR proceedings and highlighted the inadmissibility of statements recorded under Section 108 of the Customs Act, 1962, without proper examination and cross-examination. en-us Wed, 31 Jul 2013 00:00:00 +0530 Sat, 31 May 2014 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248082 The tribunal set aside the revocation of the CHA license, allowing the appeal as the department failed to establish the charges against the appellant. The evidence relied upon was deemed inadmissible and insufficient. The tribunal emphasized the importance of adhering to procedural requirements in CHALR proceedings and highlighted the inadmissibility of statements recorded under Section 108 of the Customs Act, 1962, without proper examination and cross-examination. Case-Laws Customs Wed, 31 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248082