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

2014 (1) TMI 1672

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion in law that admitted charges need not be proved – High Court of Bombay in case of Worldwide Cargo Movers [2006 (11) TMI 281 - BOMBAY HIGH COURT] held that if principles of natural justice are followed and findings are justified from material on record contravention of Regulation 13 is valid reason for revoking CHA license – No merit found in appeal and is accordingly dismissed – Decided against Assesse. - C/88802/2013 - Final Order No. A/68/2014-WZB/C-I(CSTB) - Dated:- 30-1-2014 - Shri P.R. Chandrasekharan, Member (T) and Anil Choudhary, Member (J) Shri B.R. Tripathi, Advocate, for the Appellant. Shri M.S. Reddy, Dy. Commissioner (AR), for the Respondent. ORDER The appeal is directed against Order-in-Original No. 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... aside. 4. The learned Dy. Commissioner (AR) appearing for the Revenue, on the other submits that the appellant had admitted to all the charges made against him in the Articles of Charge during the enquiry proceedings. Shri Rajesh Kotian, partner of the appellant - CHA appeared in person and the charges were read out and he admitted to all the charges imputed against the CHA. Since the charges have been admitted, there is no further evidence required to prove the contraventions made by the appellant. He relies on the decision of the Hon ble High Court of Bombay in the case of Commissioner of Customs (General) v. Worldwide Cargo Movers 2010 (253) E.L.T. 190 (Bom.) and the decision of the Hon ble High Court of Andhra Pradesh in the case of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent and the charges were read out to him. Shri Rajesh Kotian admitted to all the charges imputed against his firm. Thus, from the records of the case it is seen that the charges stood admitted. It is a settled position in law that admitted charges need not be proved. In view of the above we do not accept the contention of the appellant that they had not contravened the provisions of CHALR, 2004/[CBLR] 2013. As regards the reliance placed by the appellant in the case of Rinku Shipping Agency (supra) the matter referred to Hon ble High Court of Bombay was whether the Tribunal had the power to modify the order passed by the adjudicating authority imposing penalty by revocation of the CHA licence. The Hon ble High Court, in the context of that .....

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