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Customs - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Revocation of CHA License - imposition of penalty - no finding ...

Customs

June 3, 2019

Revocation of CHA License - imposition of penalty - no finding of the IO against the involvement of the appellant in the offence committed by the exporter regarding the overvaluation of the export goods - Commissioner has also violated the principles of natural justice without putting the appellant to notice the reasons for his dis-agreement with the findings of the IO which according to us is the basic requirement of law - revocation set aside

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