2007 (2) TMI 410

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..... Member (J)]. - No representation for the appellant despite notice, nor any request of his for adjournment. The respondent is represented by SDR. 2. It appears from the records that the appellant was holding a CHA licence issued by the Commissioner of Customs, Chennai. Apparently, some time after the licence was obtained, the appellant constituted a partnership firm with himself as one of the .....

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..... oner (Appeals), but the latter also disclaimed jurisdiction. Hence the present appeal. 3. After a perusal of the memorandum of appeal and after hearing learned SDR, we do not find anything wrong with the stand taken by learned Commissioner (Appeals). The CHA licence was issued to the appellant. Apparently, he still claims to be a CHA in his capacity as Director of the company. The company is a s .....

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