TaxTMI 
TaxTMI 
2020 (3) TMI 1219
X X X X Extracts X X X X
X X X X Extracts X X X X
....ad Banerjee, Advocate Mr. Amitabrata Ray, Advocate ...for the appellant. Mr. Arijit Chakrabarti, Advocate Mr. Prabir Bera, Advocate Mr. Nilotpal Chowdhury, Advocate ...for the respondents. The Court:- In view of the good grounds shown, the delay of about 81 days in preferring the appeal is condoned and the appeal is taken on record. The appeal is taken up for immediate consideration. The Reven....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ort duty. The manner in which the department perceived the goods to be, would attract a higher rate of duty. An order of adjudication was passed on September 12, 2017 wherein the importer and the first respondent herein as the Customs House agent of the importer were named. The first respondent herein appealed against such order and by the resultant order of October 26, 2017 issued by the Commiss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....qua the first respondent by the appellate order of October 26, 2017. The writ court, quite appropriately, did not deem it necessary to call for affidavits. The appeal has remained pending for nearly two years and the first respondent contends that its activities as a Customs House agent have remained suspended notwithstanding the judgment and order impugned since the appeal remained pending. The....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed the description that was applied by the agent in this case and not as suggested by the department. In such circumstances, nothing remains of the matter except the compensation that can be claimed by the agent for its licence effectively remaining suspended for more than two years while the appeal was pending. The judgment and order impugned dated December 15, 2017 do not call for any interfere....