9911796707
TMI Blog1993 (11) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... proved by the enquiry officer and the Collector, after giving an opportunity to the appellants, considered the main charge held to be proved and came to the conclusion as below : On going through the documents mentioned above, in my view, it is clearly established that the CHA firm had permitted Shri R.B. Bhatia and his two sons to transact their own business on the licence of M/s. M.S. Mehta Co. It is true that there is no allegation of consideration of money monthly or otherwise for such operation on the licence by the Bhatias and possibly, as has come in the initial statements also of the concerned person, this was done by Mr. M.S. Mehta only to help the Bhatias to earn a living, but the transaction will constitute transfer of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne of the partners Shri M.S. Mehta applied for Customs passes in the names of three persons of Bhatias to help them earn a living, by working under their licence, though these Bhatias were not employed by them. Shri Mehta facilitated the Customs passes for them so that they can make a living independently operating under the licence. To that extent, the charge held against them is not disputed. He would however plead for extending leniency on the following grounds : 4. The firm is an established one, having business for nearly 30 years and previously there had not been any such allegation of misconduct resulting in any such proceedings. Even according to the Collector s findings recorded above, Shri Mehta had not received any monetary ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng leniency cannot be dismissed altogether. In this case we find that even according to Collector s finding, there are no allegations of any monetary consideration nor any action resulting in loss to Revenue. They are reportedly in this line for 30 years and a permanent disability would affect their livelihood. We therefore deem it proper that the revocation of the licence shall stand operative for a total period of 4 years from the date of order of the Collector and thereafter the licence may be restored to the appellants, on a clear warning endorsed on the licence to the effect that if any infringement of CHA Regulation is noticed in future, they would forfeit the licence for ever. This order is passed purely on humanitarian grounds, havi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
