CHA cannot be penalised on assumptions & presumptions devoid of concrete facts showing wrongdoing

Commissioner of Customs Vs Jayachandran (CESTAT Chennai) The case revolved around a botched smuggling attempt of red sanders under the disguise of ‘General Merchant’. The respondent, S. Jayachandran, General Manager of M/s. Triway Forwarders Pvt. Ltd, was exonerated from charges as the adjudicating authority found no act of omission or commission on his part that made the goods liable for confiscation. This resulted in the Revenue filing an appeal against the decision. However, the CESTAT supported the initial adjudication and declared that non-compliance with CBLR does not warrant...