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2013 (1) TMI 79 - AT - CustomsSuspension of CHA License - Held that - The enquiry report has been accepted by the Commissioner and he has revoked the suspension of CHA License vide order in original dated 26.4.2012. The said CHA license was suspended vide order dated 08.7.2011. Since the suspension of CHA License has been revoked, no necessity for passing any order in the appeals filed by the assessee on this issue.
Issues:
1. Suspension of CHA License by Commissioner of Customs 2. Appeal against suspension orders before Tribunal 3. Enquiry conducted leading to revocation of suspension 4. Acceptance of enquiry report by Commissioner 5. Dismissal of appeals as infructuous Analysis: 1. The appeals were filed against the suspension of the Customs House Agent (CHA) License of the appellant by the Commissioner of Customs (Preventive), Headquarters Jamnagar. The Tribunal stayed the operation of the suspension order through a stay order. 2. The appellant did not appear during the proceedings, but submitted written evidence indicating that an enquiry was conducted post the stay order. The Commissioner, based on the enquiry report, revoked the suspension of the CHA license through an order dated 26.4.2012. 3. The learned departmental representative confirmed the revocation of the CHA License suspension post the enquiry report submission. The Tribunal, after examining the records and the order dated 26.4.2012, noted the acceptance of the enquiry report by the Commissioner, leading to the revocation of the suspension. 4. As the suspension of the CHA License had been revoked by the Commissioner, the Tribunal found no necessity to pass any further orders on the appeals filed by the appellant. Consequently, both appeals were dismissed as infructuous. 5. The judgment was dictated and pronounced in the Court, bringing an end to the legal proceedings related to the suspension and subsequent revocation of the CHA License, rendering the appeals moot.
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