1988 (8) TMI 290

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....espondents. [Order per : K. Gopal Hegde, Member (J)].  - This appeal arises out of and is directed against order-in-appeal No. S/49-58/83GC (Bombay), dated 30-4-1988 passed by the Collector of Customs (Appeals), Bombay. 2. The brief facts necessary for the disposal of the appeal are that the appellant firm was granted a Gold Dealer's Licence which according to them, was received....

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....r to the date of renewal application and not the truncated period of four months. Shri Arya on the other hand, tried to support the order of the authorities below by urging that after the licence was granted the applicant had ample opportunity to transact gold dealer's business and their explanation was wholly unsatisfactory for not transacting the business and therefore the renewal had been right....

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....o the appellants in June, 1982. Prior to the issue of licence the appellants could not have transacted business as gold dealer. Therefore, prior to June, 1982 there could be no turnover in so far as the appellants are concerned. In the said circumstances Rule 3(ee) cannot be made applicable to the applicants. It is not clear how the Department could issue a show cause notice specifying only 4 mont....