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TMI Blog2009 (9) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per: B.S.V. Murthy, Member (T)]. - The learned advocate for the appellant submits that the licence was suspended and on the directions of the Tribunal enquiry was completed and the impugned order revoking the CHA licence has been issued. She submits that the appellant CHA-firm has not been performing the functions of CHA for about 1 year and 8 months since the original licence was s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner has come to the conclusion after a detailed enquiry was conducted and it was established by the enquiry that the Custom-House Agent had allowed unauthorized employee to process the Bill of Entry and also handle other work relating to processing of Bill of Entry which resulted in replacement of sample and revenue loss to the Government. He submits that CHA firm has a separate set of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides. 4. We take note of the fact that in Mumbai in the normal course appeals relating to the year 2002-03 are coming up for final hearing and, therefore, we find force in the argument advanced by the counsel that it will take years for this appeal to come up in the normal course and the firm which has already been closed down will remain closed for all this period if the early hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... early hearing in the case of Standard Shipping Agency we find that in that case the licence had been suspended in contemplation of enquiry and the enquiry had started and further the proceedings under Customs Act had also been initiated and neither of the proceedings were completed. Naturally, in the absence of completion of any proceedings of suspension the request for early hearing could not hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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