2010 (12) TMI 522

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....i R.K. Chakraborty, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed appeal against the impugned order whereby the Commissioner of Customs (Admn.) held that Smt. Smritikana Basu is not entitled for permission to carry on CHA business of M/s. S. Gautam & Co. as per proviso of Regulation 16(2) of CHALR, 2004 read with Regulat....

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....roprietorship concern to Private Limited Company. The same were converted. A Certificate to that effect was issued by the Authorities under the Companies Law in November, 2004. The contention is that in view of this, the Private Limited Company is entitled to run a business as Customs House Agent. During argument, the ld. Counsel for the appellants, however, admitted that Smt. Basu is not a gradua....