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    <description>The tribunal set aside the impugned order, allowing the appeal. It emphasized the need for sufficient corroborative evidence beyond statements under Section 108 of the Customs Act and criticized the unjustified delay in the inquiry process. The tribunal underscored the importance of adhering to procedural timelines to ensure fairness and accountability in revocation proceedings.</description>
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      <description>The tribunal set aside the impugned order, allowing the appeal. It emphasized the need for sufficient corroborative evidence beyond statements under Section 108 of the Customs Act and criticized the unjustified delay in the inquiry process. The tribunal underscored the importance of adhering to procedural timelines to ensure fairness and accountability in revocation proceedings.</description>
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