2009 (6) TMI 112

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....inue till the disposal of this appeal. 3. It appears, however, that throughout the proceedings before the CESTAT and before this Court it was not specifically brought to the notice of the authorities that there was a change in the constitution of the respondent no. 2 after the retirement of one of its partners Khobragde. This change has admittedly been notified to the appellant on 5-1-2001 by a letter. It must be noted that the respondent no. 2 has described itself in the memo of the appeal as a proprietor in consonance with the change in a partnership firm. Notwithstanding the notification of this fact, the appellant has in obedience to the orders of this Court renewed the licence which expired sometime in the year 2008. The licence is ....

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....of such change for the grant of licence under regulation 9, and the Commissioner of Customs may, if there is nothing adverse against such firm or company, as the case may be, grant a fresh licence of the category held by the applicant prior to the change in constitution : Provided that if the existing firm or company moves an application for such changes, then such firm or company may be allowed to carry on the business of Customs House Agent with the approval of the Commissioner of Customs till such time as a decision is taken on the fresh application of such firm or company. (2) Notwithstanding anything contained in sub-regulation (1), where a licence granted or renewed under these regulations in favour of a firm or a company has ce....

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....tion (1), where a licence granted or renewed under these regulations in favour of a person 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 Customs House Agent with the approval of the Commissioner of Customs, and such legal heir shall be required to pass the examination referred to in regulation 8 within a period of two years from the date of demise of the original licensee." 5. We find that prima facie though the Rules do not specifically cover the case of a firm which undergoes a dissolution on account of the retirement or death of a partner as in the present case, there is sufficient guidance indicated in the Rule for allowing an existin....