https://www.taxtmi.com/caselaws?id=757712 CESTAT Hyderabad set aside the revocation of a Customs House Agent license, finding that while time limits for issuing show cause notices are directory rather than mandatory per Kerala HC precedent, the Department took excessive time to issue notices and finalize proceedings. The tribunal noted no direct reference to the appellant in show cause notices issued to importers, and the alleged offense was committed by an H-cardholder employee operating at Chennai while the appellant was located in Hyderabad during COVID-19 with minimal staff oversight. Though no direct involvement was established, some negligence was found warranting penalty, which was reduced to Rs. 5,000 considering the appellant's business loss from being out of operation for over one year. The CHA license was ordered to be immediately restored. en-us Mon, 26 Aug 2024 00:00:00 +0530 Fri, 30 Aug 2024 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757712 CESTAT Hyderabad set aside the revocation of a Customs House Agent license, finding that while time limits for issuing show cause notices are directory rather than mandatory per Kerala HC precedent, the Department took excessive time to issue notices and finalize proceedings. The tribunal noted no direct reference to the appellant in show cause notices issued to importers, and the alleged offense was committed by an H-cardholder employee operating at Chennai while the appellant was located in Hyderabad during COVID-19 with minimal staff oversight. Though no direct involvement was established, some negligence was found warranting penalty, which was reduced to Rs. 5,000 considering the appellant's business loss from being out of operation for over one year. The CHA license was ordered to be immediately restored. Case-Laws Customs Mon, 26 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757712