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TMI Blog2017 (3) TMI 129X X X X Extracts X X X X X X X X Extracts X X X X ..... etorship firm terminates with the death of the proprietor and the proceedings against the proprietor would stand abated, no fresh SCN can be issued to the new proprietor - appeal allowed - decided in favor of appellant. - C/50157/2016- CU(DB) - Final Order No. 56387/2016-CU(DB) - Dated:- 15-12-2016 - Mr. Ashok Jindal, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Sh. Rakesh Ballabh, Advocate for the Appellant Dr. S.K. Sheoran, DR for the Respondent ORDER The appeal is directed against the order dated 07.12.2015 passed by the Commissioner of Customs IGI airport, New Delhi. The appellant has Custom Broking Licence No.- R-41/87, which was valid upto 31.12.2016, issued by the Commissioner of Customs, New De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Advocate appearing for the appellant CHA, as well as Dr. S.K. Sheoran, Id. Departmental Representative for the Revenue. 4. The Ld. Counsel for the appellants emphasized their argument that the department had already initiated the proceeding against the appellant in the context of DRI investigation against certain unscrupulous exporters, on whose behalf the appellant had filed the shipping bills. However, in the proceedings which followed, the appellant was cleared and the CHA licence, which was originally suspended, was reinstated and they were allowed to operate once again. The department re-opened their case for revoking the CHA licence of the appellant on the same set of facts, on receipt of the Show Cause Notice issue by the DRI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ietorship firm, whose proprietor was Shri Arun Kumar Sikka, at the relevant time. However, it is on record that Shri Arun Kumar Sikka, expired on 24.09.2012. In the present appeal, Ld. Counsel has submitted that all liabilities on the proprietorship firm would stand abated with the death of the proprietor. Subsequently, the firm was reconstituted with Smt. Anita Sikka, wife of the deceased proprietor as the new proprietor. In the second round of litigation initiated by Commissioner (Customs) on receipt of the DRI Show Cause Notice to some of the exporters, Show Cause Notice was issued once again to the appellant and second enquiry conducted. On culmination of proceeding, vide the impugned order, the CHA licence of the appellant has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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