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    <title>2005 (9) TMI 213 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal set aside the suspension of the CHA Licence, emphasizing the necessity of due process and the issuance of a show cause notice before punitive actions. The Tribunal found merit in the appellants&#039; defense, noting the lack of justification for the suspension without following the required procedures. The Commissioner was directed to proceed under appropriate regulations for revocation if necessary, underscoring the importance of clear evidence and adherence to customs regulations in such matters.</description>
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      <description>The Appellate Tribunal set aside the suspension of the CHA Licence, emphasizing the necessity of due process and the issuance of a show cause notice before punitive actions. The Tribunal found merit in the appellants&#039; defense, noting the lack of justification for the suspension without following the required procedures. The Commissioner was directed to proceed under appropriate regulations for revocation if necessary, underscoring the importance of clear evidence and adherence to customs regulations in such matters.</description>
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