TaxTMI 
TaxTMI 
2006 (10) TMI 314
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....per : S.L. Peeran, Member (J) (Oral)]. - By the impugned Order-in-Original No. 56/2005, dated 7-12-2005, the Commissioner of Customs has revoked the licence of the appellants, CHA in terms of the Regulation 22(c) of Custom House Agent's Licensing Regulations (CHALR), 2004. This is a second round of litigation. The matter had been remanded by the Tribunal for de novo consideration with regard to ....
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....has been turned down by the Commissioner. He had only drawn a conjecture that the behaviour of CHA leaves one to conclude that somebody else who had acquaintance with the passenger and the examination formalities was present in the examination hall to arrange the packages for examination and for loading the packages in the lorry. He has noted that there is any consistency in the statements about t....
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....oner is based on conjecture, assumptions and presumptions, which cannot be the basis for revoking the licence of the appellants, who has been in the business for last 22 years blemished without any charge till date. 5. The learned JDR on the other hand pointed out that allowing any other unauthorised person to attend to the packages can be the reason to suspend the licence as held by the Che....
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....ion "that somebody else who had acquaintance with the passenger and the examination formalities was present in the examination hall to arrange the packages for examination and for loading the packages in the lorry". On this assumption, he has upheld the charge brought out by Revenue. We are of the considered opinion that in the absence of any categorical and clinching evidence on a charge that a s....