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TMI Blog2007 (11) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rajadas, SDR, for the Respondent. [Order]. - Thiru L. Ramachandran, Thiru S. Mahendran and Thiru M. Gopal were partners in a Partnership Firm namely, "AIR EXPRESS TRAVELS & CARGO" constituted for the purpose of carrying on the business of cargo booking, clearing and forwarding etc. The Firm obtained a temporary licence from the Commissioner of Customs on the basis of the "G" card held by Thir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abu was the Managing Partner of the new Firm which was professedly constituted to carry on the same business as that of the old firm. There was no change in the name of the Firm either. On 25-10-2003, the new Firm requested the Commissioner to revoke the suspension of licence and regularise the licence. But there was no response for a long time from the Commissioner. On 8-11-2006, the Managing Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to take the view that the CHA has been disabled from complying with the said conditions. For the reasons, I hold that the order of suspension dated 1-7-1998 issued to M/s. Air Express Travels and Cargo will stand revoked with effect from the date of issue of this order with a condition that qualifying conditions/requirements presently in force as stipulated under Regulation 8 of the present CHALR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t application. By doing so, he was virtually allowing the new Partnership Firm to inherit the temporary licence from the erstwhile Firm. In other words, the rights and liabilities of the appellant-Firm under the temporary licence up to 28-2-2003 were allowed to be passed on to the new Firm constituted on 15-10-2003. By the time the suspension of the temporary licence was revoked by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X
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