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Customs - Highlights / Catch Notes

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Revocation of CHA License - forfeiture of security deposit - ...

Customs

May 5, 2022

Revocation of CHA License - forfeiture of security deposit - levy of penalty - while submitting the reply a faint attempt has been made by the appellant to retract the so called statement. Therefore, we hold that the authority rightly rejected the so called retraction and proceeded to adjudicate the matter taking note of the statement recorded under Section 108 of the Act. The learned Tribunal on its part also examined this aspect and rightly affirmed the view of the Commissioner. - HC

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