9911796707
TMI Blog2004 (1) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... of the same. 2. On 29th of March, 1996 Commissioner of Customs passed an order rejecting the application for renewal on the ground that CHA has not discharged its duties properly in respect of the two imports made by RSI Engineering Pvt. Ltd., Kolkata and M/s. RNJ Exports Pvt. Ltd., Kolkata. The appellant challenged the above order of the Commissioner before the Hon ble High Court of Kolkata by way of filing a writ petition in April, 1996. The said writ petition was disposed of by the Hon ble High Court on 29th January, 1998 declining to interfere in the order of Commissioner dated 29-3-1996 on the ground that it should not be said that the order was perverse. 3. In the meantime adjudication proceedings for imposition of penalty was ini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written reply was filed by the appellant and the Commissioner vide his impugned order has rejected the request for renewal on the ground that the earlier order of 29th of March, 1996 having not been set aside by any higher forum and on the contrary having been confirmed by the Hon ble High Court had contained finality. As such, there is no licence existing today which can be renewed. 6. The above order of the Commissioner is impugned before us. 7. Let Dr. Samir Chakraborty, learned Advocate appears for the appellant has made a number of submissions. He primarily contended that the Revenue themselves have granted extension of the licence subsequent to the order passed on 29th March, 96 and was not justified in holding that after the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made by both the sides. The appellant s licence has not been renewed by the Commissioner on the main ground that the earlier order dated 29th of March, 1996 refusing to renew the licence was not challenged by the appellant before any higher appellate forum. In fact, writ petition was filed thereagainst before the Hon ble High Court which was dismissed on the ground that there is no perversity in the order. Thereafter, no action was taken by the appellant. As such, the said order of the Commissioner had attained finality, the result of which was that the appellant s licence ceased to exist. As such, Commissioner has rightly observed that there is no licence in existence, which can be renewed. Learned Advocate s contention is that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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