2012 (2) TMI 565 - AT - Customs

Summary

Issues involved: Validity of suspension of CHA license and renewal of license.

The judgment by the Appellate Tribunal CESTAT NEW DELHI, delivered by Shri D.N. Panda and Sh. Rakesh Kumar, addressed the issue of the suspension and renewal of a CHA license. The appellant's CHA license was suspended on 20/08/2008 but was renewed on 19/1/2009. The appellant faced charges under the Customs Act, 1962, which were adjudicated on 27/1/2010, resulting in exoneration. The appellant argued that once the CHA license is renewed, the suspension does not subsist as the suspended license is deemed to have been renewed. On the other hand, the Revenue representative argued that the suspension was warranted due to an employee's involvement in illicit activities. After hearing both sides and examining the record, the Tribunal found it illogical for a renewed license to be considered suspended. The Tribunal set aside the suspension order and allowed the appeal, emphasizing the need for Revenue to follow the law for any fresh cause of action and clarifying that the order does not obstruct any ongoing investigations against the CHA.