9911796707
TMI Blog2011 (8) TMI 933X X X X Extracts X X X X X X X X Extracts X X X X ..... n, JJ. Appearance: Shri V. Sridharan, Advocate,for appellant Shri V.K. Agarwal, SDR, for respondent Per: S.S. Kang Heard both sides. The appellant has filed this appeal against the impugned order passed by the Commissioner of Customs, Mumbai. The appellant is a Custom House Agent (CHA) and a CHA licence is issued under Regulation 9 of Custom House Agents Licensing Regulations, 2004 by the Commissioner of Customs, Delhi. As per the provisions of Regulation 9 (2) of the Custom House Agents Licensing Regulations, 2004, the appellant filed necessary intimation in Form-C to the Commissioner of Customs, Mumbai for carrying out the duties as CHA at Custom House Mumbai. The Commissioner of Customs, Mumbai initiated proceedings un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs, Delhi also issued a show cause notice dated 18.3.2011 proposing to revoke the licence under Regulation 22 of the Regulations for the same misconduct. The Revenue also relied upon the decision of the Hon'ble Calcutta High Court judgment in the case of N.C. Singha vs Union of India 2010 (257) ELT 510 (Cal) where the Hon'ble High Court observed that the jurisdiction to initiate proceedings for revocation or suspension of the CHA licence is with the Commissioner of Customs where the licence has been issued. The other Commissioner at the best can withdraw the order vide which the CHA was allowed to function under their jurisdiction. 4. As the proceedings for revocation of the licence has been initiated by issuing show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble High Court. However, there is no stay granted by the Hon'ble High Court. Considering the decision of the Hon'ble Calcutta High Court relied upon by the Revenue in the case of N.C. Singha vs Union of India (supra) we find that the Hon'ble High Court specifically held that the Commissioner of Customs who issued the licence under Regulation 9 has only jurisdiction to suspend or revoke the licence. It is only the passing remarks that the Commissioner at the other Custom House can at best withdraw the order whereby the intimation to transact the Customs clearance work was accepted. We find the Regulation 9 (2) of Regulations 2004 only provides that the CHA who is granted licence under sub-regulation (1) shall be eligible to work in all Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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