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Customs House Agent Cleared of Red Sanders Export Allegations Due to Lack of Concrete Evidence in Procedural Review

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....CESTAT appellate proceeding involving a Customs House Agent (CHA) charged with export of prohibited red sanders. The tribunal found insufficient evidence to substantiate allegations of willful misconduct or illegal benefit. The order highlighted that penalties cannot be imposed based on assumptions or suspicions without concrete proof. The tribunal determined that the alleged procedural violations should be addressed under Customs House Agent Licensing Regulations (CHALR) 2004, not the Customs Act 1962. Consequently, the tribunal set aside the impugned order, allowed the appeal, and granted consequential relief to the appellant, emphasizing that procedural deficiencies do not automatically constitute a punishable offense without demonstrable intent or material evidence.....