2002 (11) TMI 200 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a CHA firm whose license was suspended by the Commissioner. The Tribunal found that the Commissioner's use of extraordinary power was not justified as the offence was not established in adjudication proceedings. The suspension order was revoked, and the Commissioner was directed to proceed against the CHA under Regulation 23. (Case citation: 2002 (11) TMI 200 - CEGAT, Mumbai)