2009 (3) TMI 530

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....nt. [Order].- P.C. : The appellant has challenged in this appeal Order dated 22-7-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short, "the Tribunal"). 2. The respondents are Custom House Agents. A case of abuse of Custom House Licence (for short, "CHA Licence") was reported against them. According to the appellant, the consignments covered under the Shipping Bil....

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....he Tribunal modified the Commissioner's order and directed that the revocation order will be in operation only upto 31-8-2008 and that it will cease to be in operation with effect from 1-9-2008 and that the respondents can transact business as Custom House Agents with effect from 1-9-2008 onwards. The Tribunal observed that this punishment is sufficient to meet the ends of justice in this case. Be....

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.... be viewed seriously. In gross cases, taking a lenient view may lead to adverse effects. However, in a given case, where the violation of the CHALR is not very serious in nature and borders on to procedural irregularities, the Tribunal's power to modify the order imposing penalty cannot be questioned. Section 23(8) of the Customs House Agents Licensing Regulations, 1984 provides for an appeal agai....