Uncorroborated Statements: No Basis for CHA License Revocation

VNMS Ayyachamy Nadar & Bros Vs Commissioner of Customs (CESTAT Chennai) CHA license cannnot be revoked based on uncorroborated statements without incriminating documentary evidence  Introduction: The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Chennai recently heard an appeal filed by VNMS Ayyachamy Nadar & Bros against the order of the Commissioner of Customs. The appeal challenged the revocation of the CHA (Customs House Agent) license and forfeiture of the security deposit. Analysis: The appellant was accused of violating various regulations related to CHA activiti...