Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2001 (1) TMI 404

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The issue involved in this appeal filed by M/s. R.S. Movers is whether Customs House Agent Licence in their favour should have been renewed or not. Shri K. Kumar, learned Advocate submitted that a Customs House Agent licence was granted to the Appellants in 1989 which was renewed in 1992 and again renewed in 1995 for a period of 5 years; that in 2000 when the Appellants applied for the renewal o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... learance of shipment of packages not less than Rs. 50 lakhs per year; that the licence is renewed for 5 years and therefore, performance of the CHA should be reviewed for the entire 5 years and the average work done by him should be taken into consideration; that it is not required that each year he should fulfil the norms prescribed in the public notice; that during 5 years period the Appellants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... der No. 49/2000 dated 12-9-2000 though the business done by them was only 15.52 lakhs during 1999-2000; that this shows that the Commissioner has discretionary power under Regulation 12(2). Finally, he relied upon the decision of the Madras High Court in the case of C.C., Madras v. Ramanan Co., 1994 (70) E.L.T. 519 (Mad.), wherein it was held that when the word shall is used the provision is m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ered the submissions of both the sides. According to the public notice 33/96 the norms fixed regarding quantity/volume of Cargo to be cleared by a licensee for the purpose of renewal of his Custom House Agent is clearance of shipment of packages of value not less than Rs. 50 lakhs per year. The Appellants have explained the reasons for not conducting the business as per norms during the years 1998 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates