Separate CHA licences under distinct customs regimes cannot be suspended locally for issues confined to another licence's jurisdiction.

Licences issued for the Mumbai and Coimbatore Customs House Agent operations were treated as operating under separate regulatory regimes, so rights and obligations attached to one licence did not automatically extend to the other in the absence of Form-C intimation. On that basis, the Coimbatore Commissioner could not suspend the Coimbatore licence for matters arising only from the Mumbai licence's field of operation. The Court further noted that the Tribunal had appreciated the facts correctly and that no substantial question of law arose, so the challenge to the suspension order failed and the appeal was dismissed.

---

---

Issues: Whether the Tribunal was right in holding that the Mumbai and Coimbatore CHA licences operated independently and mutually exclusively, and whether the Coimbatore Commissioner lacked authority to suspend the Coimbatore licence on the basis of events connected with the Mumbai licence.

Analysis: The Court found that the licences were issued under different regulatory regimes and that, in the absence of Form-C intimation, the rights and obligations attached to one licence did not automatically operate within the jurisdiction of the other Customs station. The Court accepted the Tribunal's view that the Coimbatore licence could not be suspended on grounds relatable only to the Mumbai licence field of operation. The Court also held that the Tribunal had decided the matter on proper appreciation of facts and that no substantial question of law arose for consideration.

Conclusion: The Tribunal's reasoning was upheld and the challenge to the suspension order failed, resulting in dismissal of the appeal in favour of the assessee.

---