TaxTMI 
TaxTMI 
2007 (11) TMI 499
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....amachandran, Thiru S. Mahendran and Thiru M. Gopal were partners in a Partnership Firm namely, "AIR EXPRESS TRAVELS & CARGO" constituted for the purpose of carrying on the business of cargo booking, clearing and forwarding etc. The Firm obtained a temporary licence from the Commissioner of Customs on the basis of the "G" card held by Thiru M. Gopal, to undertake business as Customs House Agent. Th....
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....ssedly constituted to carry on the same business as that of the old firm. There was no change in the name of the Firm either. On 25-10-2003, the new Firm requested the Commissioner to revoke the suspension of licence and regularise the licence. But there was no response for a long time from the Commissioner. On 8-11-2006, the Managing Partner of the Firm submitted a representation to the Commissio....
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....ng with the said conditions. For the reasons, I hold that the order of suspension dated 1-7-1998 issued to M/s. Air Express Travels and Cargo will stand revoked with effect from the date of issue of this order with a condition that qualifying conditions/requirements presently in force as stipulated under Regulation 8 of the present CHALR, 2004 should be complied in full measure, by the CHA, at the....
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....w Partnership Firm to inherit the temporary licence from the erstwhile Firm. In other words, the rights and liabilities of the appellant-Firm under the temporary licence up to 28-2-2003 were allowed to be passed on to the new Firm constituted on 15-10-2003. By the time the suspension of the temporary licence was revoked by the Commissioner, one of the partners of the CHA-Firm had already been qual....