https://www.taxtmi.com/caselaws?id=756401 The CESTAT Kolkata allowed the appeal challenging revocation of Custom House Agent license and forfeiture of security deposit. The appellant was charged with violating CHALR 2004 regulations for allegedly aiding smuggling of used computers and laptops. While the tribunal acknowledged document lapses during enquiry, it noted primary documents like invoices were provided. The presence of an outsider during examination was not deemed irregular, as authorities could have removed unauthorized persons. Considering the appellant had been out of business for over a decade, the tribunal found this sufficient punishment and directed immediate restoration of the CHA license. en-us Wed, 31 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 08:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756401 The CESTAT Kolkata allowed the appeal challenging revocation of Custom House Agent license and forfeiture of security deposit. The appellant was charged with violating CHALR 2004 regulations for allegedly aiding smuggling of used computers and laptops. While the tribunal acknowledged document lapses during enquiry, it noted primary documents like invoices were provided. The presence of an outsider during examination was not deemed irregular, as authorities could have removed unauthorized persons. Considering the appellant had been out of business for over a decade, the tribunal found this sufficient punishment and directed immediate restoration of the CHA license. Case-Laws Customs Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756401