TaxTMI 
TaxTMI 
2007 (10) TMI 473
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....ch is for out-of-turn disposal of the appeal. After examining the records and hearing both sides, we are satisfied that the appeal itself must be summarily disposed of. Accordingly, after allowing the application for out-of-turn disposal of appeal, we take up the appeal itself. 2. The appellants are a Customs House Agent holding Licence No. R357/CHA issued by the Commissioner of Customs, Vishakapattinam. The licence was issued under Regulation 9(2) of the Customs House Agents Licensing Regulations (CHALR) 2004 r/w Section 146 of the Customs Act. On the strength of the said licence, the appellants had obtained permission of the Commissioner of Customs, Chennai to undertake their business within his jurisdiction, by giving the requisite....
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....ted that a licence could be suspended under Regulation 20(2) only where an enquiry was pending or one was contemplated against the CHA. It is submitted that, in the present case, neither of these situations existed inasmuch as, in the impugned order, there is no whisper as to whether any enquiry was pending or was contemplated against the appellants. The appellants further contend that the reasons stated by the Commissioner for suspending the operation of the licence are factually untenable. It is submitted that red sanders was permitted to be exported by M/s. Andhra Pradesh Forest Development Corporation Ltd., Hyderabad (the exporters for whom the appellants worked as CHA to M/s. Kyoei Trading Co. Ltd., Tokyo, Japan as per Licence No. 1094....
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.... certificate in the relevant Shipping Bill, failed to observe the procedure laid down under the above Public Notice. In this connection, the submission of the appellants is that the relevant Shipping Bill No. 2731349 dated 21-7-07 (whereunder the consignment of red sanders to be exported by Andhra Pradesh Forest Development Corporation Ltd. was presented for export) did not provide field for entry of export licence and CITES certificate particulars. We have perused the said Shipping Bill and have found no such field for the purpose mentioned by counsel. In any case, we do not think that non-mention of licence/certificate particulars in the Shipping Bill is a valid reason for suspending the operation of CHA licence. As already pointed out, t....