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TMI Blog2009 (3) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations, 1984 - respondents are out of business for about one year and five months - Tribunal modified the Commissioner’s order and directed that the revocation order - cease to be in operation - Now respondents can transact business as Custom House Agents – Held that: - taking a lenient view - violation of the CHALR is not very serious in nature and borders on to procedural irregularities - no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondents. The respondents were alleged to have committed breach of Regulations 14(a), 14 (d), 14(l) and 20(7) of the Customs House Agents Licensing Regulations, 1984 (for short, "CHALR"). The Commissioner of Customs held that all the four charges were proved against the respondents. He, therefore, ordered revocation of CHA licence of the respondents. 3. The respondents carried an appeal to the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. Placing reliance on the judgment of the Tribunal in Mobile Agency v. The Commissioner of Customs, Mumbai - 2002 (142) E.L.T. 84 counsel for the revenue submitted that while upholding the decision of the Tribunal, the adjudicating authority in revoking the licence, was not justified in allowing the respondents to transact the business as Custom House Agent from 1-9-2008 onwards. Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, it would not be correct to state that the appellate authority under Regulation 28(8) of CHA Licensing Regulations, 1984 does not have the power to restore the licence revoked by the lower authorities in an appropriate case. 6. In the facts of this case, the contravention of the CHALR is of a procedural nature. Besides, as observed by the Tribunal, the respondents are out of business for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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