Eximpulse Blog Cus - Revocation of CHA licence - for contravention of Regulation 19(8) alone, revocation of licence is not warranted and punishment suffered by appellant of not being able to operate for last two years is sufficient: CESTAT by Majority

specific information the DRI officials detained three consignments and found that one Shri Dhirubhai Shah is using the CHA licence of the appellant for clearance of the misdeclared goods. On the basis of enquiry report, proceedings were initiated u/r 22 and charges were framed under Regulations 12, 13(a), 13(d), 19(8) of CHALR 2004 against the