TaxTMI 
TaxTMI 
2003 (5) TMI 391
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....pra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - After hearing the parties on the stay application, we have decided to take up the appeal itself for disposal. 2. In the order impugned in the appeal, the Commissioner of Customs, Kandla, has ordered revocation of the licence issued under Regulation 10 of the Customs House Agent Licensing Regulations, 1984 ....
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....ion of Regulation 13. After conducting the enquiry as provided in the Regulations, the enquiry officer, Deputy Commissioner of Customs, has in his report found against the appellant only on the ground that the payments with regard to six shipping bills were received by the appellant, not from the exporter but from Laxmi Forwarders. He concludes, "M/s. Dilip A. Goplani, by raising debit notes on th....
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.... a licence is sold or otherwise transferred, it is the buyer or the transferee who, either directly or through persons under his control, would be carrying out the work relating to clearance of the cargo through Customs, involving processing of documents in the Custom House, carrying out work relating to presentation of cargo for examination in the docks, payment of fees and duties, etc. 4.&ems....
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....e appellant explains that Laxmi Forwarders was a clearing and forwarding agent that had been engaged by Harry International in order to generally oversee the work relating to export of goods manufactured by Harry International and that, in the execution of this work, Laxmi Forwarders had asked the appellant to carry out Customs clearance. He points out that the appellant had received specific auth....