https://www.taxtmi.com/caselaws?id=412423 The Tribunal allowed the appeal, setting aside the order revoking the license and directing forfeiture of the security deposit. It held that the Show Cause Notice under CHALR, 2004 was not valid for exports made in 2003, as the regulations came into force in 2004. The Tribunal also noted delays in the adjudication process, considering them a factor vitiating the proceedings. The decision emphasized applying the correct regulations based on the timeline and addressing procedural delays affecting the validity of the process. en-us Wed, 15 Sep 2021 00:00:00 +0530 Fri, 17 Sep 2021 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412423 The Tribunal allowed the appeal, setting aside the order revoking the license and directing forfeiture of the security deposit. It held that the Show Cause Notice under CHALR, 2004 was not valid for exports made in 2003, as the regulations came into force in 2004. The Tribunal also noted delays in the adjudication process, considering them a factor vitiating the proceedings. The decision emphasized applying the correct regulations based on the timeline and addressing procedural delays affecting the validity of the process. Case-Laws Customs Wed, 15 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412423