CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions

Tass Clearing Services Pvt Ltd. Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Hyderabad) CESTAT find that even at the first stage the Tribunal did not find the contravention to be grave in nature as can be seen from the extract of the Tribunal’s Order reproduced above. Further from the findings given by the Adjudicating Authority in the present OIO, it is seen that none of the submissions relied by the Appellant have been addressed. The Adjudicating Authority has simply reiterated that detailed inquiry conducted by the Officer and that the contraventions are clearly co...