9911796707
TMI Blog1996 (11) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... e Agent licence issued in 1973 or thereabout. The licence was regularly renewed from time to time. The last regular renewal was for the period ending 31st December, 1990. The appellants had, as usual, applied for the renewal of the licence for a period of three years in September, 1990. However instead of renewing the licence the Deptt. verbally asked the appellants to produce certain records. On 10th January, 1991, the Assistant Collector of Customs renewed the licence up to 31st January, 1991. The appellants had three partners Elwyn D'Souza, Jose Mukaden and William D'Souza. Jose Mukaden died on 19th August, 1991. It appeared Elwyn D'Souza became old and did not want to continue as a partner. William D'Souza the surviving partner desired ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Registrar of Companies is enclosed herewith. We are submitting herewith an application requesting you to kindly renew our licence showing therein "Josco International Shipping Agency Private Limited" instead of "M/s. Josco International Shipping Agency." We wish to affirm that Josco International Shipping Agency Private Limited is legally the successor of the erstwhile firm M/s. Josco International Shipping Agency. The Company has taken over all the assets and liabilities of the erstwhile firm." 3. On receipt of the letter the Deptt. issued a show cause notice stating inter alia that erstwhile firm Josco Shipping Agency CHA 11/322 did not comply with the provisions of Regulation 16(1) of the Custom House Agent Licensing Regulatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A in terms of Regulation 16. When they can take steps to file an application for availability of names for forming a Company what prevented them from filing an application in terms of Regulation 16. He also stated that the earlier portion of Regulation 16 uses the word "shall" and later portion of the regulation provides for the word "may". Therefore the Customs authorities have certain discretion. 5. We have considered the rival submissions. The facts would reveal that when Jose Mukaden died in August, 1991 nothing prevented the firm. In fact Regulation 16 of the Custom House Agents Licensing Regulations, 1984 provides that in the case of any firm being a licensee any change in the situation thereof shall be reported to the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irm twice inasmuch as in August, 1991 when one of the partners died and in October, 1991 when the firm inducted some more partners. It is true that in law a company can be formed only with minimum seven persons as members but that does not detract the agent from complying with the provisions of Regulation 16. There is no violation of principles of natural justice because before the person was found guilty of violation of any regulation the show cause notice was given and inquiry was conducted by one officials, thereafter only the Commissioner has passed the impugned order. The forfeiture of the security deposit is not harsh. After all a levy of a fine is for violation of certain tax liability as has been held by the Supreme Court in the rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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