2004 (7) TMI 187

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....ommissioner confirming his earlier order of suspension of CHA licence. One of the miscellaneous applications is for early disposal of the appeals and two other applications are for stay of operation of the aforesaid orders. After examining the records and hearing both sides, we allow the "early hearing application" and take up the appeals for final disposal. As we are disposing of the appeals finally at this stage, the stay applications are infructuous. 2. The aforesaid orders of the Commissioner have been passed under Regulation 21(2) of the CHA Licensing Regulations, 1984. The suspension of licence is based on a finding that the CHA violated various provisions of Regulation No. 14. This finding is based on the following facts: The appel....

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....ordance with law and a fresh Bill of Entry was subsequently filed, which was also in accordance with law. Ld. Counsel further points out that the finding of violation of Regulation No. 14 is not well-founded inasmuch as the impugned orders have not found any illegality or irregularity in relation to clearance of the subject goods. Ld. DR opposes these arguments on the strength of the findings recorded by the Commissioner. 4. We have examined the submissions. One charge against the appellants, in relation to the clearance of the goods in question, is that they had filed the Bills of Entry and taken steps in follow-up thereof without authorisation. This charge is in terms of Clause (a) of Regulation No. 14. We find that both the Bills of Ent....