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

2013 (4) TMI 811

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ddl. Commissioner (AR) for the respondent JUDGEMENT Per: P.R. Chandrasekharan: The appeal is directed against Order-in-Original No: 55/2012 dated 04/12/2012 passed by the Commissioner of Customs (General), Mumbai. 2. Vide the impugned order, the CHA licence No. 11/610 of the appellant M/s. Deepak H Shah has been suspended under Regulation 20(3) of the CHALR, 2004. The charge against the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -company during the period of four years. Thereafter, when DRI concluded their investigation and issued a show cause notice to the appellant under the provisions of Customs Act, 1962 in November, 2012, action has been initiated against the appellant under CHALR, 2004 to suspend the licence. He submits that under Regulation 20(2), the Commissioner of Customs may in appropriate cases, where immediat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e suspended. He also relies on the decision of this Tribunal in the case of Vetri Impex vs. Commissioner of Customs, Trichy 2001 (135) ELT 95 wherein a similar view has been taken. Accordingly, he prays for revocation of suspension. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the adjudicating authority and submits that since investigating agenc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erable time has lapsed between the filing of shipping bills and the issue of suspension order. In these circumstances, respectfully following the decision of the hon'ble High Court of Bombay in the case of National Shipping Agency, cited supra, we are of the view that there is no emergency which requires the licence to be suspended. Accordingly, we set aside the impugned order and revoke the suspe .....

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