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2017 (1) TMI 586 - HC - CustomsRevocation of CHA licence - mis-declaration of goods - Did the CESTAT fall into error in upholding the revocation of the appellant’s CHA license in the circumstances of the case? - Held that: - the Enquiry Officer appears to have completely overlooked all the aspects and returned the finding that such inquiries have not been made nor has any material been disclosed. Even if the respondents were able to establish that there was omission or failure on the part of the appellant to comply with due diligence requirement, for some reason at least in the circumstances of this case, the revocation of the licence which has almost a permanent effect, was not warranted at all - the inquiry in this case was completed fairly beyond the period of 9 months stipulated by the CHA Regulations of 2004 - time limitation not applicable. Appeal allowed - decided in favor of appellant.
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