CHA considered as Merely processing agent of documents for Clearance of goods and not inspector to weigh Genuineness of transaction: CESTAT Quashes Revocation of CB License [Read Order]

Clearance of goods - Revocation of CB License - CESTAT - Customs House Agent - CB License - taxscan

The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs House Agent (CHA) was considered as merely the processing agent of documents for the clearance of goods and not the inspector to weigh the genuineness of the transaction.  Durga Link Logistics (Pvt.) Ltd, the appellant assessee was…

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