https://www.taxtmi.com/caselaws?id=326116 The High Court found the revocation of the CHA Licence based on a delayed enquiry report unjustified and disproportionate to the alleged lapses. Criticizing the delay in submitting the report and lack of explanation, the Court substituted the penalty with a loss of licence for a specified period and forfeiture of the security deposit. It emphasized the lack of conclusive evidence of the appellant's involvement in smuggling and discrepancies in the handling of the case, leading to a partial allowance of the appeal and modification of the penalty. en-us Mon, 28 Mar 2016 00:00:00 +0530 Fri, 21 Oct 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326116 The High Court found the revocation of the CHA Licence based on a delayed enquiry report unjustified and disproportionate to the alleged lapses. Criticizing the delay in submitting the report and lack of explanation, the Court substituted the penalty with a loss of licence for a specified period and forfeiture of the security deposit. It emphasized the lack of conclusive evidence of the appellant's involvement in smuggling and discrepancies in the handling of the case, leading to a partial allowance of the appeal and modification of the penalty. Case-Laws Customs Mon, 28 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326116