TaxTMI 
TaxTMI 
2009 (10) TMI 719
X X X X Extracts X X X X
X X X X Extracts X X X X
....inst the order of forfeiting Rs. 2000/- from the security deposit of the CHA for violation the provisions of CHALR, 2004. 2. The facts of the case are that one of the partners of CHA firm had died and the CHA firm informed that fact to the Department vide their letter dated 25-7-2005. As per order dated 5-9-2005, the CHA firm was granted permission of six months period to complete all the formali....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r violation of Regulation 15(1) of CHALR, 2004. Regulation 15(1) of CHALR, 2004, is reproduced as under : "In terms of Regulation 15(1) of CHALR. 2004 "In case of any firm or company, holding a licence under these regulations, any change in the constitution thereof shall be reported by such firm or company, as the case may be, to Commissioner of Customs, as early as possible and any such firm or....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on 15(1), CHALR 2004 and an order was passed to forfeit Rs. 2000/- from the Security Deposit of the CHA on such violation. Aggrieved from the same, the appellant CHA is before me. 3. The contention of the appellant is that they have informed to the department about the death of one of their partner on very next day i.e. within the stipulated period of time and supplied documents to the concerned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ution. 6. From the perusal of record I find that new partnership deed was made on 10th January 2006, and the limitation period starts from 10th January 2006. But the letter of Custom House vide their letter dated 3-3-2006 asked the appellant to file some documents. In any case, it I take the letter dated 3-3-2006 asking the appellant to file documents inconsideration, the limitation period comes ....