9911796707
TMI Blog2018 (8) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter is remanded to give specific finding on the enquiry report - appeal allowed by way of remand. - Appeal No. C/265/2010-DB - Order No. A/11661/2018 - Dated:- 6-8-2018 - Hon ble Mr. Ramesh Nair, Member ( Judicial ) And Hon ble Mr. Raju, Member ( Technical ) For the Appellant : Shri Aditya Tripathi, Advocate For the Respondent : Mr. A. Mishra, Dy. Commr., ( AR ) ORDER Per: Raju This appeal has been filed by Jayantilal Gokaldas and Sons, a CHA firm against or revocation of their CHA license. 2. Ld. Counsel for the appellant pointed out that the appellants (a partnership firm) were operating a CHA firm. The firm consisted of 4 partners, namely Shri Jayantilal Gokaldas Sarda, Bhupendra Jayantilal Sarda, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel claimed, concluded that the license should be renewed and restored. However, the Commissioner of Customs revoked the license of the appellant. Aggrieved by the said order the appellant are before the Tribunal. 3. Ld. Counsel pointed out that the order revoking the license is essentially on technicalities. He pointed that earlier the matter was remanded by tribunal essentially on the ground that the order impugned on this proceedings did not go in findings on forfeiture of securities. He pointed that the said order also relied on the decision of Hon ble High Court of Gujarat of Chinubhai Kalidas Brothers Vs. UOI reported in 1995 (77) ELT 814 (Guj.). He argued that in the said case also the application of renewal was made after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Para i,j,k,l,m (i) From the above it transpires that not only the CHA firm has reported the demise of one of the partners but informed the decision to continue with the remaining partners with the same name. Therefore, I find this itself is not only a report of informing the change in constitution of the firm but a fresh application as such, as their renewal application dated 13.01.2001 having already been files before the department. Their letter dated 24.07.2001, reporting the death of a partner and decision to continue the business with remaining partners, itself is a fresh application. (j) The letters of the CHA dated 31.07.2001, 01.09.2001, 21.09.2001 and departments letters of the Superintendent, Custom House, Jamnagar da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld be proven misconduct on the part of the CHA and blatant negligence and blatant non- compliance of the provisions contained in the Regulations, then only license can be revoked and security can be forfeited. There are also several decisions which emphasized that for revocation of license and forfeiture of security, there should be charge of proven misconduct while carrying out the work resulting in the loss of revenue. (m) I find that there is no fault on the part of the CHA and there is no contravention apparent from the records. There is no charge of proven misconduct or loss of revenue. The Show Cause Notice also does not talk about what the Department has done to the renewal application dated 13.01.2001 and is also peculiarly si ..... X X X X Extracts X X X X X X X X Extracts X X X X
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