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TMI Blog2009 (6) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... a licence merely because of a change in the constitution. - 1 of 2008 - - - Dated:- 22-6-2009 - S.A. Bobde and F.M. Reis, JJ. [Order]. - Heard the learned Counsel for the parties. 2. The appellant has questioned the rectification order of the CESTAT by which it has held that the respondent no. 2 M/s. U.S. Enterprises is entitled to carry on business as a Customs House Agent. This Court has admitted the appeal of the Department and specifically restored the Customs House Licence of the respondent no. 2 and directed that it shall continue till the disposal of this appeal. 3. It appears, however, that throughout the proceedings before the CESTAT and before this Court it was not specifically brought to the notice of the authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egulations, 2004 and in particular Regulation Nos. 15 16, which read as follows :- "15. Change in constitution of any firm or a company. - (1) In the case of any firm or a company, holding a licence under these regulations, any change in the constitution thereof shall be reported by such firm or company, as the case may be, to the Commissioner of Customs as early as possible, and any such firm or a company indicating such change shall make a fresh application to the said Commissioner of Customs within a period of sixty days from the date of such change for the grant of licence under regulation 9, and the Commissioner of Customs may, if there is nothing adverse against such firm or company, as the case may be, grant a fresh licence of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation. 16. Change in the constitution of a concern. - (1) Where a licence granted or renewed under these regulations in favour of a person, not being a firm or a company, changes the constitution of his concern to a firm or a company, such new firm or new company may, pending the grant of a licence in accordance with these regulations, be permitted to act as Customs House Agent through an employee duly qualified as per regulation 8, with the approval of the Commissioner of Customs. (2) Notwithstanding anything contained in sub-regulation (1), where a licence granted or renewed under these regulations in favour of a person has ceased to be in force because of the death of that person, his legal heir, who is a major and a 'H' card holder, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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