2010 (4) TMI 953

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....Manish Mohan, SDR, for the Respondent. ORDER The appeal was filed by M/s. Samrat Shipping Services, of which one Mr. Deepak Desai was the proprietor. The appellant had a CHA licence granted by the Commissioner of Customs, which was revoked by the Commissioner as per order dated 6-5-2008. The appeal is directed against the revocation of licence and forfeiture of security deposit. Mr. Deepak D....

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....ttedly, beyond the aforesaid period of 60 days. After hearing both sides, we condone this delay in the circumstances stated by the applicant. 2. This application filed by the widow of the deceased appellant seeks her impleadment as co-appellant for continuing the proceedings. Learned counsel for the appellant submits that the Commissioner's order is highly prejudicial to the appellant. It is su....

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....gulations 2004. Regulation 16 reads as under :- "Regulation 16. Change in the constitution of a concern. - (1) Where a licence granted or renewed under these regulations in favour of a person, not being a firm or a company, changes the constitution of his concern to a firm or a company, such new firm or new company may, pending the grant of a licence in accordance with these regulations, b....

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.... CHA in any Customs area has ceased to be in force because of the death of that person, his legal heir, who is a major and a H card holder may be permitted to work as a CHA with the approval of the Commissioner and such legal heir has to pass the prescribed examination within a period of two years from the date of death of the original licensee. It is clear from this provision of law that the lega....