Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2007 (2) TMI 547

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from Order of Suspension dated 21-11-2006 passed by the Commissioner of Customs ordering suspension of operation of customs house licence under the provisions of Regulation 20(2) of Custom House Agents Licencing Regulations, 2004. The case was detected on 22-9-2006 and the suspension order has been passed after 61 days. The appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....se of N.C. Singha & Sons v. UOI - 1998 (104) E.L.T. 11 (Calcutta). The following case laws were relied upon. (i)      East West Freight Carriers (P) Ltd. v. CC, Madras - 1995 (77) E.L.T. 79 (Mad.) (ii)    Hexagen Shipping Services v. CC, Chennai - 2002 (149) E.L.T. 958 (Tri. - Chennai) (iii)   D.H. Patkars & Co. v. CC (G), Mumbai-1999 (111) E.L.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t was a very simple charge inasmuch as they have alleged to misuse the licence by signing blank customs documents and also by allowing the unauthorised persons to operate. The suspension order has been replied and the Commissioner has not completed the proceedings, which should have been done immediately, thereby affecting the business of the appellant. He prays for an order to revoke the suspensi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s held by all the judgments noted supra. If there is a delay in issuing the suspension order, then it does not satisfy the term "immediate action" as stipulated in the regulations. Therefore, all the cited judgments have set aside the belated action on the part of the department in suspending the licence. They are bound by these judgments and we are not in a position to distinguish these judgments....