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2019 (5) TMI 1746 - AT - CustomsRectification of mistake - modification of final order - denial of renewal of CHA licence - HELD THAT - Regulation 41 of CESTAT (Procedure) Rules provides for passing of such further orders by this Tribunal, so as to give effect to its orders and also to promote the cause of justice. Further, Section 151 of Civil Procedure Code provides that a Court can pass any Order, in the interest of justice. Accordingly, it is deemed just and proper to modify the Final Order No. C/A/52655/2018, dated 31 July, 2018 and allow the appeal by way of remand to the Commissioner of Customs (Preventive), Jodhpur, with the direction to reconsider the renewal of CHA licence, in accordance with law.
Issues:
1. Modification of Final Order for renewal of CHA license. 2. Appeal against denial of renewal of CHA license. 3. Restoration of earlier appeal and setting aside of penalty. 4. Reconsideration of renewal of CHA license by Commissioner of Customs. Issue 1: Modification of Final Order for renewal of CHA license The appellant, a Customs House Agent, filed a Miscellaneous Application seeking modification of Final Order No. C/A/52655/2018-CU(DB) for renewal of CHA license. The Tribunal recalled an earlier Final Order and restored the appeal, setting aside a penalty of ?50,000 imposed on the appellant. The appellant approached the Commissioner of Customs for renewal but was informed that renewal cannot be considered due to the Final Order dated 31 July, 2018. The Tribunal, after considering the contentions, modified the Final Order and remanded the matter to the Commissioner for reconsideration of CHA license renewal, allowing the appellant to seek a hearing. Issue 2: Appeal against denial of renewal of CHA license The appellant's CHA license renewal was denied by the Commissioner of Customs due to a penalty imposed. The appellant appealed the denial, which was upheld in Final Order No. 52655/2018. Subsequently, the appellant filed a Miscellaneous Application to restore an earlier appeal, which was allowed after considering the irreparable loss and injury faced by the appellant due to non-renewal of the license. The restored appeal was heard and allowed, setting aside the penalty. Issue 3: Restoration of earlier appeal and setting aside of penalty The Tribunal recalled the Final Order dismissing an earlier appeal and restored it to its original number. The appeal was heard and allowed, setting aside the penalty of ?50,000 imposed on the appellant. The Tribunal noted that the appellant suffered loss and injury due to non-renewal of the CHA license without a hearing on the penalty matter. Issue 4: Reconsideration of renewal of CHA license by Commissioner of Customs The appellant sought reconsideration of CHA license renewal by the Commissioner of Customs, but was informed that the matter cannot be taken up due to the Final Order dated 31 July, 2018. The Tribunal, after considering the provisions of Regulation 41 of CESTAT (Procedure) Rules and Section 151 of the Civil Procedure Code, modified the Final Order and directed the Commissioner to reconsider the renewal in accordance with the law. The appellant was granted liberty to approach the Commissioner with a copy of the order and seek a hearing for renewal. This detailed analysis covers the issues of modification of the Final Order, appeal against denial of renewal, restoration of an earlier appeal, and reconsideration of CHA license renewal, providing a comprehensive overview of the legal judgment.
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