2000 (8) TMI 681

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....ree decades at Chennai. Same ship; chandling transactions were authorised from time to time on an yearly basis by the letter issued by the Assistant Commissioner, C.H.A. department, Customs House, Madras. Sometimes in 1997 on a request dated 17-1-1997 before the expiry of the said permission, the renewal was refused by the Assistant Commissioner of CHA Section Customs House, Madras vide his order, termed as Memorandum, issued from file No. S2/2/94-CHA, dated 9-7-1999, as the Assistant Commissioner found, after giving them hearing, that the appellants being under investigation in a case registered by the CBI and there were shortages found in the bonded warehouse therefore the request of the firm for renewal of their ship chandling permit for....

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....ndling operation and a permission thereto by the Customs is only anti-smuggling measure. Thus this activity falls under the scope of the Customs Act and in particular Section 11 in relation to Chapter 4(B). (4)     On merits, the appellants state that the ship chandling permission had not been renewed because we the appellants had come to adverse notice and that such firm could not be encouraged to continue business. Under the authority of the Department and that the ship chandling permission for non-bonded goods could not be claimed as a matter of right. (5)     The above observation of the learned original authority stems from a mis-consumption of the facts. He is referring from the case of one pe....

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....ating to the entry or departure of conveyances or the import or export of goods at any customs station and the act under these regulations means Customs Act, 1962. Since the appellants have to export ship stores on their behalf and on behalf of others & the ship chandling permission given to them was being extended by the CHA department of the Customs House, Chennai therefore non-extension order of the Assistant Commissioner CHA Section, should have been heard on merits by the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. He also reiterated the grounds of appeal. 5. The learned DR reiterates the findings of the Commissioner (Appeals). 6. We have considered the rival submissions and find that Section 128 of t....