TaxTMI 
TaxTMI 
1999 (10) TMI 164
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....spondent. [Order per : Gowri Shankar, Member (T)]. - Appeal taken up for disposal with consent of both sides. 2. The appellant had been granted temporary licence under regulation 8(1) of the Custom House Agent Licensing Regulation. The licence was issued on 3rd April, 1997 and valid for a year. The Asistant Commissioner incharge of the inland container depot wrote to the appellant, i....
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....and promising to fulfil the minimum requirement of norms since it has enlarged clientele. The Commissioner did not accept this contention and passed the order impugned in the appeal in which he has revoked the licence. 3. Regulation 8 provides for grant of temporary licence. Sub-regulation (1) provide that the licence is initially for a period of one year. Proviso to his sub-regulation empow....
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.... fall, which is not the case. However, his other argument has force. This is, that the norms, which the Commissioner refers, were fixed for the first time by the public notice issued on 4th April, 1998. It would not be fair to invoke this norm to the appellant's licence which was issued much earlier. From a reading of the public notice it appears that the norms were fixed and communicated for the ....
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.... year to operate, which is the maximum period given in the regulation. If we accept this to be the case it would appear that appellant has complied with the requirement of minimum volume of work. The advocate for the appellant refer to the copies of bills of entry filed in January to February, 1999 which accounts for total tonnage of exceeding 500. This, he says, is far in excess of prescribed min....