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2015 (3) TMI 1075 - AT - CustomsRevocation of CHA License - Mis-declaration of goods - violation of regulation 13(b), (d), (e) and 19(8) of the CHAL Regulations, 2004 - Penalty u/s 117 - Held that:- There were some lapses on the part of the appellant and for that appellant is liable to be penalized. But we find that appellant has already suffered more than 3.5 years and is not in business since 13.10.2011. Therefore, punishment suffered by the appellant is sufficient in the facts and circumstances of the case. Consequently, impugned order is modified to the extent that order of revocation of CHA License No. 02/CHALR/2004 dated 11.02.2004 is set aside. - With these terms the CHA license of the appellant becomes operative with immediate effect - Decided in favour of appellant.
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