TaxTMI 
TaxTMI 
2007 (3) TMI 520
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....r the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The present appeal is against the impugned order of the Commissioner of Customs, Mumbai, vide which he has cancelled the CHA licence of the appellants. 2. After hearing both sides duly represented by Shri H.R. Shetty, ld. Advocate for the appellants and Shri R.K. Pardeshi, ld. DR for the revenue, we find that the allegations an....
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....he inquiry officer has relied upon the statement of Shri Sudhir Bhosle to prove the charge against the CHA, on the basis of which his licence stands cancelled. Shri Sudhir Bhosle has not been produced for cross-examination on the ground that the Tribunal had directed to complete inquiry within a period of two months and, as such, there was no time for allowing cross-examination. 3. The Tribu....
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....rom 2003 onwards and the appellants had already suffered financially as also mentally during the said period of five years. As such, prayer to revive the licence has been made. 4. The Tribunal in the case of M/s. Nanda International v. Commissioner of Customs, Chennai, 2004 (176) E.L.T. 524 (Tri.-Chennai) has, in similar set of facts and circumstances has held that the CHA going without Cust....