Home Case Index All Cases Customs Customs + AT Customs - 2006 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (4) TMI 313 - AT - CustomsCustoms House Agent’s licence - Revocation of the licence - undervaluation mis-declaration and contravention of EXIM Policy - HELD THAT:- In the instant case, only after the violations were detected by the Customs authorities, the Appellant came to know about the same. Any action against the employee by the Appellant is neither prescribed under Customs Act, 1962 nor under CHALR, 2004. Therefore, any delay in the same cannot be held as a reason to hold that Regulation 13(n) was violated. The CHA licence was the only means of earning livelihood by the Appellant and its other employees. The livelihood of the Appellant and its other employees is in total jeopardy. They having already been subjected to severe punishment and hardship on account of the same. In view of the settled position of law in the case of Nanda International v. Commissioner of Customs,[2004 (6) TMI 175 - CESTAT, CHENNAI], which settles the position of law that CHA licence once cancelled, may be revived on considerations such as prejudice to the livelihood of the CHA and its employees, hardship already suffered, period for which the licence was inoperative. This revocation is required to be set aside and the licence restored on fresh security and obtaining a competent Rule 8 employee’s service. Thus, the appeal is to be allowed.
|