2021 (4) TMI 361

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..... a, SSC For Respondent: Mr.G.Derrick Sam And Mr.Hari Radhakrishnan ORDER T.S. SIVAGNANAM, J We have heard Mr.T.Pramod Kumar Chopda, learned Senior Standing Counsel appearing for the appellant and Mr.G.Derrick Sam, learned counsel appearing on behalf of Mr.Hari Radhakrishnan, learned counsel for the respondent. 2. This appeal, filed by the Revenue under Section 130 of the Customs Act, 1962 .....

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..... the Apex Court in 2016- TIOL-13-SC-CUS in the case of Commissioner of Customs Vs. M/s.K.M.Ganatra & Co? 4. Whether the Tribunal conclusion was correct when the facts of the case and Inquiry Report proved that the respondent being a CHA had violated the obligations under the Customs House Agent License Regulations, 2004 warranting immediate action of suspension followed by Inquiry and hearing r .....

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..... failed to follow the settled law that when substantial compliance of the regulations were made, the technical or procedural violations shall not nullify the proceedings to defeat the very object and purpose of the Regulations ?" 4. On instructions, the learned Senior Standing Counsel appearing for the appellant submits that the CHA licence granted to the respondent has not been renewed beyond 21 .....

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