2000 (10) TMI 402

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..... ts. [Order per : Gowri Shankar, Member (T)]. The appeal is against the order of the Commissioner of Customs, Kandla refusing to renew the licence issued to M/s. Vinsons under the Customs House Agents Licence when it fell due for renewal on 1-1-1997. The Commissioner declined to renew the licence on the ground that the appellant s transactions did not fulfil the quantum of business specif .....

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..... o transact business temporarily as Customs House Agent. It is true that this document mentions M/s. Vinsons. Even if we accept the contention of the advocate for the appellant that the Custom House renewed the licence in the name of some other person we do not see how such an act which appears to be a patent illegality binds upon us in carrying out our functions. The Tribunal is not governed by th .....

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