TaxTMI 
TaxTMI 
2016 (9) TMI 1120
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.... dt 21/1/2015 Adjudicating authority has revoked license No. K-14 (PAN No. AAEFK8892 Q) of the appellant under Regulation 20(1) of Customs House Agents Licensing Regulations 2004 (CHALR) and also forfeited whole of the security deposit of the appellant. 2. Dr. Samir Chakraborty (Sr. Advocate), Sh. Abhijit Biswas (Advocate) and Sh. Arnab Chakraborty (Advocate) appeared for hearing for the appellants. Learned senior Advocate submitted that appellant M/s Prince International approached the appellant in 2010 for clearance of following goods containing shoes, batteries, wooden beads & strips for clearance through the Customs:- Container No. Bill of Lading No w/date Invoice No. w/date Bill of Entry dated TGHU 62667220 SCCU 1010345 Dt. 20....
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....ated 16/9/2011 appellant s CHA license was suspended by the Adjudicating authority which was subsequently revoked by the same authority as per order-in-original No. KOL/CUS/AIRPORT/ADMN/9/2011 dated 3/11/11 but in the same order it was ordered to initiate revocation proceedings against the appellant as per Regulation 20(1) & 22 of the CHALR That a DC Customs was appointed as an enquiry officer who vide his Inquiry Report dt 9/12/13 completely absolved the appellant. That thereafter by OIO No. KOL/CUS/AIRPORT/ADMN/06/2014 dated 23/4/14 by an exparte order Adjudicating authority revoked appellant s license by disagreeing with the findings of Inquiry officer. That on 23/4/14 appellant moved W. P. No. 397 (W) of 2014 and by on order dt 15/4/201....
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....lated Regulation- 13 (a), 13 (d) & 13 (o) of CHALR. That the said order dt 21/1/15 is well reasoned & correct. Learned AR strongly defended the order dt 21/1/15 passed by the Adjudicating authority. 5. Heard both sides & perused the case records. The issue involved in these proceedings is whether Adjudicating authority is justified in revoking the CHA license of the appellant under Regulation 20 (1) for not discharging the obligations under Regulation- 13 (a), (d) & (o) of CHALR. The said Regulation are reproduced below:- "REGULATION-13. Obligations of Customs House Agent.- A Customs House Agent shall- (a) Obtain an authorization from each of the companies, firms or individuals by whom he is for the time being employed as Customs House....