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

2009 (2) TMI 738

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r nos. 2, 3 and 4 are its partners. 2. In this writ application they have challenged the action of the respondent in revalidating the licence on piecemeal basis and in not renewing it for a period of ten years from 15th March, 2007 under Regulation 11 of the Customs House Agents Licensing Regulations, 2004 (for short the Regulations ). The matter was moved on 6th December, 2007 when directions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... epartment , the respondent is not allowing normal renewal under Regulation 11(2) of the CHALR, 04 for a period of ten years . However, the department has allowed the agent to continue their business by revalidating the Customs House Agent Licence on piecemeal by issuing circulars . 3. Learned advocate appearing on behalf of the petitioner submits that in view of the provisions contained in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tisfactory performance by the licensee. 6. Therefore, Regulation postulates that licence has to be renewed for a period of ten years and not on the piecemeal basis as has been done by the respondents. Customs Circulars and Public Notices also support the contention of the petitioner. It has to be borne in mind that though proceedings may be pending, as the authorities have been empowered to take .....

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