https://www.taxtmi.com/caselaws?id=120955 The tribunal dismissed the appeal, affirming that Customs authorities lack jurisdiction over civil disputes involving CHA license holders when the issue concerns personal actions of an individual rather than the company as a distinct legal entity. The appellant's conversion of a partnership into a private limited company did not alter the need for separate licenses for CHA operations. The tribunal clarified that the appellant's power-of-attorney was issued in a personal capacity, not on behalf of the company, thus deeming the dispute a civil matter beyond Customs authorities' purview. en-us Fri, 09 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:02:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120955 The tribunal dismissed the appeal, affirming that Customs authorities lack jurisdiction over civil disputes involving CHA license holders when the issue concerns personal actions of an individual rather than the company as a distinct legal entity. The appellant's conversion of a partnership into a private limited company did not alter the need for separate licenses for CHA operations. The tribunal clarified that the appellant's power-of-attorney was issued in a personal capacity, not on behalf of the company, thus deeming the dispute a civil matter beyond Customs authorities' purview. Case-Laws Customs Fri, 09 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120955