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CHA License Revocation Overturned: Commissioner Violated Natural Justice by Ignoring IO Findings in Export Overvaluation Case.

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Full Text of the Document

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....Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside....