9911796707
TMI Blog2012 (6) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... al), Mumbai, who has no jurisdiction over the CHA - Commissioner who has issued the CHA licence is only having the jurisdiction to revoke the CHA license. In this case, we find that the CHA licence has been issued to the appellant by the Commissioner of Customs, Pune and their licence has been revoked by the Commissioner of Customs (General), Mumbai, who has no jurisdiction to revoke the CHA licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importation of toiletries by under-valuation done by the importers. As the appellant has dealt with the clearance of the above goods, therefore, their CHA licence was suspended vide order dated 8-12-2008. The CHA licence was issued by the Commissioner of Customs, Pune. 3. Thereafter, proceedings were initiated under Regulation 22 of the CHALR, 2004 and enquiry officer was appointed. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. We have gone through the case laws and in the case of N.C. Singha v. Union of India - 2010 (257) E.L.T. 510 (Cal.) wherein the Hon ble High Court of Calcutta has held that the Commissioner who has issued the CHA licence is only having the jurisdiction to revoke the CHA license. In this case, we find that the CHA licence has been issued to the appellant by the Commissioner of Customs, Pune ..... X X X X Extracts X X X X X X X X Extracts X X X X
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