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2010 (12) TMI 522

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..... lify as CHA the requisite examination is required to be passed as provided under Regulation - Licence regarding which the appellants seek validation is valid upto 2005 only - Appeal is dismissed - C/271/2006 - A-677/KOL/2010 - Dated:- 2-12-2010 - S/Shri S.S. Kang, S.K. Gaule, JJ. REPRESENTED BY : Shri Arun Kr. Bhattacharjee, Advocate, for the Appellant. Shri R.K. Chakraborty, SDR, for .....

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..... u, Smt. Smritikana Basu (appellant) approached the Commissioner of Customs with a request to continue the CHA being G Card Holder. The Commissioner of Customs in the impugned order declined the said request and revolved the Licence. 4. The contention is that during the life time, Mr. Sivaji Basu applied under the Companies Law for conversion of the proprietorship concern to Private Limited Com .....

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..... venue that the Licence issued to proprietorship concern i.e. M/s. S. Gautam Co. was valid upto 2005 and thereafter, there is no request for review. 6. We find that the Customs House Agent Licence was in the name of the Firm which is proprietorship of Mr. Sivaji Basu. Mr. Sivaji Basu died on 26-1-2004. We find that Smt. Basu made a request to continue the business of Customs House Agent. We fin .....

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