TaxTMI 
TaxTMI 
2021 (7) TMI 912
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....eved by the following condition stipulated on the appellant for securing a CHA licence. To appreciate the controversy, the portion by which the appellant is aggrieved, and the instant appeal filed to the said limited extent, we preface in the beginning the relevant portion: "The impugned order (i.e., Order dated 16.11.2020 in Order-inoriginal No.01/2020 CusTech.CCP.Kochi) is passed on the same lines as was passed by the learned Commissioner on 19.05.2020. In view of this, we are of the considered view that the impugned order is not sustainable in law and there fore we set aside the same. Since the appellant's CHA licence has already expired on 13.04.2020, we direct the appellant to apply afresh for their CHA licence and thereafter the....
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.... livelihood of the appellant and the fact that enquiry is still pending regarding the violation of regulations against the appellant, we are of the view that the impugned order is not sustainable in law and therefore we set aside the same and direct the Commissioner of Customs to allow the appellant to carry on his business of CHA during the pendency of enquiry except at Trichy Commissionerate where the alleged violation took place. We further expect that the Inquiry Officer will conclude the inquiry expeditiously and will take into account the decisions rendered by the Tribunal and High Court cited supra while concluding the inquiry. In view of this, the present appeal is disposed of on above terms." 3.1 The appellant could not derive the....
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....sly denied the fruits of the decision of the Tribunal in Annexure-J by directing the appellant to apply afresh for CHA licence. Elaborating his submissions, he argued that the Tribunal ought to have taken note of the order in Annexure-F made at the first instance, the effect of Annexure-I order dated 16.11.2020 and the consequential binding order between the parties. According to him, all the orders made against the appellant are set aside, there is no need for making fresh application for CHA licence, and is not a requirement under applicable regulations as well. The appellant, if applies afresh then the appellant is denied the participation in the Customs Houses in which the appellant was already recognized at the time of making the order....