9911796707
TMI Blog2007 (5) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... Banga, SDR, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. The appellant is engaged in the business of clearing and forwarding and was granted CHA licence by the Commissioner of Customs Central Excise, Nagpur on 23-4-1999. The licence was valid for a period of 5 years from the date of issue viz. upto 22nd April, 2004. It is his contention that he met with an accident and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bills and Baggage declarations, T.P. put together) (2) Clearances or shipment of packages of value not less than Rs. 2 crores per year (3) Clearances or shipment of Cargo involving Customs duty not less than Rs. 50 lakhs per year. 2. However the business transacted by the appellant since 1999-2000 is as under :- Year Total import/Export No. of documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined on 12th March, 2001 and was discharged on 2nd April 2002 and advised complete bed rest. However, due to negligence his condition worsened and was re-admitted to hospital for surgery intermittently from May, 2002 to February, 2004. During this period he was immobile and could walk with great difficulty, with the help of crutches. He was examined on 5th March, 2004 and found to be in fit condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances of each case. 5. We have considered the submissions. We find that the appellant has been able to explain the reason for his inability to transact the minimum volume of business as prescribed which is duly supported by the medical certificate. We also note that in the last year 2003-2004, the appellant has transacted the minimum volume of business prescribed by the Commissioner and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
