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2012 (6) TMI 773 - AT - CustomsRevocation of CHA License - Lending of IEC code for undervaluation done by importers - Held that:- CHA licence has been issued by the Commissioner of Customs, Pune. However, in this case the CHA licence has been revoked by the Commissioner of Customs (General), Mumbai, who has no jurisdiction over the CHA - Commissioner who has issued the CHA licence is only having the jurisdiction to revoke the CHA license. In this case, we find that the CHA licence has been issued to the appellant by the Commissioner of Customs, Pune and their licence has been revoked by the Commissioner of Customs (General), Mumbai, who has no jurisdiction to revoke the CHA licence of the appellant. - Decision in the case of N.C. Singha v. Union of India [2010 (2) TMI 613 - CALCUTTA HIGH COURT] - Decided in favour of appellant.
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