TMI BlogNavigating Regulatory Compliance: Analysis of a CHA License Revocation and Restoration CaseX X X X Extracts X X X X X X X X Extracts X X X X ..... Service Tax Appellate Tribunal (CESTAT), Kolkata, in a case involving violations of the Customs House Agent Licensing Regulations (CHALR), 2004 . The case revolves around a Customs House Agent (CHA) who was found guilty of regulatory breaches, leading to the revocation of their license. Factual Background The appellant, a licensed CHA, was involved in the importation of high-end vehicles us ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsferability clause. Regulation 13 (Obligations of Customs House Agent) : The appellant failed to fulfill several obligations, such as obtaining proper authorizations, conducting business personally or through approved employees, and exercising due diligence in verifying information related to cargo clearance. Regulation 19(8) (Employment of Persons) : The appellant&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain. Tribunal's Decision Revocation of License : The Tribunal upheld the revocation of the appellant's license due to the serious nature of the violations. It was emphasized that the appellant's actions had not only breached regulations but also resulted in substantial revenue loss to the department. Consideration of Appellant's Hardship : Notably, the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's livelihood. It underscores the importance of adherence to regulations and the potential for reconsideration of penalties in light of changing circumstances. Full Text : 2024 (1) TMI 645 - CESTAT KOLKATA - FAQ - Frequently Asked Questions, TMI Short Notes , Experts comment, opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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