TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal overturns penalty, grants appeal for Customs House Agent license renewal, emphasizes hearing requirement</h1> <h3>POONIA & BROTHERS Versus COMMISSIONER OF CUS. (PREVENTIVE), JODHPUR</h3> POONIA & BROTHERS Versus COMMISSIONER OF CUS. (PREVENTIVE), JODHPUR - 2019 (370) E.L.T. 1309 (Tri. - Del.) Issues:1. Modification of Final Order for renewal of CHA license.2. Appeal against denial of renewal of CHA license.3. Restoration of earlier appeal and setting aside of penalty.4. Reconsideration of renewal of CHA license by Commissioner of Customs.Issue 1: Modification of Final Order for renewal of CHA licenseThe appellant, a Customs House Agent, filed a Miscellaneous Application seeking modification of Final Order No. C/A/52655/2018-CU(DB) for renewal of CHA license. The Tribunal recalled an earlier Final Order and restored the appeal, setting aside a penalty of Rs. 50,000 imposed on the appellant. The appellant approached the Commissioner of Customs for renewal but was informed that renewal cannot be considered due to the Final Order dated 31 July, 2018. The Tribunal, after considering the contentions, modified the Final Order and remanded the matter to the Commissioner for reconsideration of CHA license renewal, allowing the appellant to seek a hearing.Issue 2: Appeal against denial of renewal of CHA licenseThe appellant's CHA license renewal was denied by the Commissioner of Customs due to a penalty imposed. The appellant appealed the denial, which was upheld in Final Order No. 52655/2018. Subsequently, the appellant filed a Miscellaneous Application to restore an earlier appeal, which was allowed after considering the irreparable loss and injury faced by the appellant due to non-renewal of the license. The restored appeal was heard and allowed, setting aside the penalty.Issue 3: Restoration of earlier appeal and setting aside of penaltyThe Tribunal recalled the Final Order dismissing an earlier appeal and restored it to its original number. The appeal was heard and allowed, setting aside the penalty of Rs. 50,000 imposed on the appellant. The Tribunal noted that the appellant suffered loss and injury due to non-renewal of the CHA license without a hearing on the penalty matter.Issue 4: Reconsideration of renewal of CHA license by Commissioner of CustomsThe appellant sought reconsideration of CHA license renewal by the Commissioner of Customs, but was informed that the matter cannot be taken up due to the Final Order dated 31 July, 2018. The Tribunal, after considering the provisions of Regulation 41 of CESTAT (Procedure) Rules and Section 151 of the Civil Procedure Code, modified the Final Order and directed the Commissioner to reconsider the renewal in accordance with the law. The appellant was granted liberty to approach the Commissioner with a copy of the order and seek a hearing for renewal.This detailed analysis covers the issues of modification of the Final Order, appeal against denial of renewal, restoration of an earlier appeal, and reconsideration of CHA license renewal, providing a comprehensive overview of the legal judgment.
TaxTMI 
TaxTMI 
