https://www.taxtmi.com/caselaws?id=257395 The Tribunal set aside the adjudicating authority's order revoking the CHA License, as it found no evidence that the appellant intentionally withheld information. The Tribunal emphasized that a CHA is not required to be a customs valuation expert and distinguished this case from previous ones cited by the Revenue. The appellant had submitted all necessary documentation, and the importer's uncertainty regarding certain expenses was resolved through the Settlement Commission. Therefore, the appeal was allowed with consequential relief. en-us Mon, 08 Sep 2014 00:00:00 +0530 Tue, 12 May 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257395 The Tribunal set aside the adjudicating authority's order revoking the CHA License, as it found no evidence that the appellant intentionally withheld information. The Tribunal emphasized that a CHA is not required to be a customs valuation expert and distinguished this case from previous ones cited by the Revenue. The appellant had submitted all necessary documentation, and the importer's uncertainty regarding certain expenses was resolved through the Settlement Commission. Therefore, the appeal was allowed with consequential relief. Case-Laws Customs Mon, 08 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257395