2009 (10) TMI 719

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... This appeal is filed by the CHA against 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 mon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... charge sheet was issued to the CHA for 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CHA has violated the provisions of Regulation 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 60 days from the date of the change in constitution. 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 docum....