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2017 (1) TMI 585 - AT - CustomsRevocation of CHA licence - smuggling and concealment - undeclared cigarettes of “Dunhill” and “Mond brands”. Scotch whisky was also found along with tyres - Held that: - even though the enquiry authority has taken the view that the respondent has contravened various provisions of the Custom Broker Regulations, the adjudicating authority has given detailed reasons for taking a different view and holding that no such contraventions can be attributed to the respondent. Having gone through the records of this case, we find no reasons to take a different view. Hence, the impugned order does not merit any interference and is upheld - appeal dismissed - decided against Revenue.
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