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2009 (2) TMI 548 - AT - CustomsCustoms House Agent’s licence - Revocation of - Strictures against Department - Held that: - The allegation and findings of aiding and abetting to the exporter were made a part of the show cause notice issued on 25-7-06, which does not stand adjudicated by the Commissioner even till date. As such, it cannot be said at this stage that the allegation made in such show cause notice have attained finality. By appreciating the fact that the said CHA is out of business for last three years, we are of the view that the appellant has already suffered a lot - matter on remand.
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