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 (2) TMI 375

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. [Order per : J.H. Joglekar, Member (T)]. - Application No. C-MA (EH)31/2001-Mum. filed by International Shipping Agency is for early hearing of the appeal. The ground made is that the facts are akin to another appeal filed by another CHA (C/710/2000-Mum. D.H. Patkar Co.) which appeal is posted for final hearing today. On verifying that the facts are akin we allow this applicatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment of the Jt. Commissioner. He thereafter described how the CHA had permitted his licence to be used by another person namely Shri C.R. Shukla. He mentioned that earlier also the licence of this firm had been suspended on a number of occasions. He concluded his discussion by making the following observa-tion : In light of the repeated violations of the provisions of the Customs House Agents Li .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ai - 2001 (129) E.L.T. 95 (Tribunal)]. 3. Sub-regulation (1) of Regulation 21 of the Customs House Agents Licensing Regulations, 1984, permits the Commissioner to suspend or revoke the licence of a CHA and also enables him to orders forfeiture of security on the establishment of the three grounds given thereunder. This power is to be used subject to the provisions of Regulation 23. Regulation 23 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ulation 23, this order does not sustain and is set aside. It is made clear that the Commissioner would be within his rights to follow the procedure prescribed under Regulation 21(2). 4. We take note of Shri A.K. Jain s submission of the possibility of the typographical error in the order whereby the wrong regulation was quoted. We find no merit in the submission. Appeal No. C/34/2000-Mum. Th .....

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