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2013 (4) TMI 257

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..... was issued by the Commissioner of Customs (General, New Delhi and the same was suspended by the Commissioner of Customs (General), Mumbai - In that case, the Commissioner of Customs (General), Mumbai, has no jurisdiction - Therefore, the impugned order was not sustainable and set aside. Following the decision in the case of Excel India Pvt. Ltd.(2008 (6) TMI 399 - CESTAT, MUMBAI ) - Held that:- we hold the Articles of Charges framed against the CHA had been proved as held by Commissioner. However, we find that the Commissioner has sought to revoke the licence under Regulation 22 by issuing a show cause notice but has prohibited the appellant from conducting business in Mumbai Custom House which cannot be considered as prohibiting the a .....

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..... 8-2010 and since then the appellants are out of business. Therefore, we find this to be a fit case for early hearing of the appeal. Accordingly, we allow the application for early hearing of the appeal and take up the appeal itself for final disposal today itself. 4. By way of the above Miscellaneous application, the appellants want to bring on record various judicial pronouncements in support of their appeal. Therefore, we allow the miscellaneous application to bring additional evidence on record. 5. As it is a matter of suspension of CHA Licence, therefore, we taken up the stay as well as the appeal together for disposal. 6. On the basis of investigation conducted by the DRI, Mumbai, that a case of large scale of fraudulent exports .....

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..... w Delhi and the same has been suspended by the Commissioner of Customs (General), Mumbai. In the case of International Shipping Agency (supra), the issue came up before this Tribunal where the CHA licence was issued by the Commissioner of Customs (General, New Delhi and the same was suspended by the Commissioner of Customs (General), Mumbai and there was a contention raised by the appellant that the Commissioner of Customs (General), Mumbai has passed the suspension order without jurisdiction as the CHA licence was issued under Regulation 9 of the Regulations by the Commissioner of Customs (General), New Delhi. In that case, the Commissioner of Customs (General), Mumbai, has no jurisdiction, as the CHA licence has been issued by the Commiss .....

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