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Issues involved:
The issue involves the revocation of a Customs House Agents (CHA) license due to the appellant's failure to meet the minimum volume of business requirements as prescribed by the Commissioner. Summary of the Judgment: Issue 1: Revocation of CHA License The appellant, engaged in clearing and forwarding business, had his CHA license revoked for not meeting the minimum volume of business requirements set by the Commissioner. Despite the appellant's explanation of being unable to conduct business due to health reasons supported by a medical certificate, the license was revoked under Regulations 20 and 22 of Customs House Agents Licensing Regulations, 2004. Details: The appellant, after facing health issues and obtaining necessary permissions, managed to conduct business amounting to Rs. 2.40 crores in the year 2003-2004, meeting the prescribed business volume. The appellant provided a medical certificate indicating his health condition and the reasons for the inability to transact business in previous years. The appellant's sincerity in carrying out business was evident from meeting the prescribed business volume in the last year. Decision: The Tribunal found that the appellant's reasons for not meeting the business volume requirements were genuine, supported by medical evidence. The Tribunal noted that the discretion for renewal of the license lies with the Commissioner, as interpreted in a previous case by the Delhi High Court. Therefore, the Tribunal set aside the Commissioner's order revoking the license and directed the Commissioner to renew the appellant's license, allowing the appeal. Conclusion: The Tribunal's decision emphasized the appellant's genuine reasons for not meeting the business volume requirements and the discretionary power of the Commissioner in renewing licenses based on individual circumstances, ultimately leading to the appellant's license being renewed.
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