https://www.taxtmi.com/caselaws?id=785689 Revocation of a CHA licence and forfeiture of the security deposit were held unsustainable where the inquiry was conducted without examining the relevant records and without giving the appellant a fair opportunity to respond. The Tribunal found that the inquiry officer had sought connected documents from Chennai Customs but proceeded to record adverse findings without receiving or verifying them, resulting in an incomplete and unreliable inquiry. It also held that a prior adverse finding in another matter did not relieve the department of its duty to independently establish the present allegations. The impugned order was therefore set aside and relief was granted to the appellant. en-us Fri, 10 Oct 2025 00:00:00 +0530 Thu, 29 Jan 2026 09:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785689 Revocation of a CHA licence and forfeiture of the security deposit were held unsustainable where the inquiry was conducted without examining the relevant records and without giving the appellant a fair opportunity to respond. The Tribunal found that the inquiry officer had sought connected documents from Chennai Customs but proceeded to record adverse findings without receiving or verifying them, resulting in an incomplete and unreliable inquiry. It also held that a prior adverse finding in another matter did not relieve the department of its duty to independently establish the present allegations. The impugned order was therefore set aside and relief was granted to the appellant. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785689