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Issues:
1. Validity of making the CHA license inoperative. 2. Applicability of Regulation 15(2) of the CHALR, 2004. 3. Interpretation of resignation under the regulations. 4. Applicability of the proviso to Regulation 15(2). 5. Requirement of a "G Card" holder. 6. Lack of provision to make the CHA license inoperative. 7. Corrective action by the Tribunal. Issue 1: Validity of making the CHA license inoperative: The appellant's CHA license was made inoperative by the Commissioner of Customs, leading to the appeal. The Tribunal found the Commissioner erred in deeming it necessary to suspend the license, especially considering the appellant's long-standing unblemished record. The Tribunal emphasized that unless there are grave reasons, a CHA license cannot be suspended. The premature issuance of the notice was noted, as the two-year time limit was not exhausted. Issue 2: Applicability of Regulation 15(2) of the CHALR, 2004: Regulation 15(2) applies in cases of firm or company constitution changes, which did not occur in this case due to an employee's resignation. The resignation of the employee did not constitute a change in the company's constitution. The time limit prescribed in Regulation 15(2) for demise or retirement did not apply to resignation. Issue 3: Interpretation of resignation under the regulations: The Tribunal highlighted that the resignation of the employee did not lead to a change in the company's constitution, as it was a voluntary departure. The resignation did not trigger the provisions related to retirement or demise under the regulations. Issue 4: Applicability of the proviso to Regulation 15(2): The proviso to Regulation 15(2) concerning the "G Card" holder was found inapplicable as there was no person holding the "G Card" after the employee's resignation. Therefore, the two-year time limit stipulated in the proviso did not come into effect. Issue 5: Requirement of a "G Card" holder: The absence of a "G Card" holder post-employee resignation negated the need to apply the two-year time limit specified in the regulation. The regulation's provisions regarding the "G Card" holder were deemed irrelevant in this context. Issue 6: Lack of provision to make the CHA license inoperative: The Tribunal noted the absence of any provision in the CHALR, 2004 permitting the Commissioner to render a CHA license inoperative. The Commissioner failed to cite any relevant regulation or follow the prescribed procedure for such actions, raising procedural concerns. Issue 7: Corrective action by the Tribunal: Based on the discussions and findings, the Tribunal set aside the Commissioner's order and allowed the appeal. The Tribunal directed the Commissioner to renew the CHA license if all other requirements were met, thereby providing a corrective measure to rectify the erroneous decision. This detailed analysis of the judgment addresses the various legal issues involved and the Tribunal's rationale in reaching its decision.
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