TMI Blog2010 (4) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... by M/s. Samrat Shipping Services, of which one Mr. Deepak Desai was the proprietor. The appellant had a CHA licence granted by the Commissioner of Customs, which was revoked by the Commissioner as per order dated 6-5-2008. The appeal is directed against the revocation of licence and forfeiture of security deposit. Mr. Deepak Desai died on 29-1-2009 during the pendency of the appeal, which fact is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, we condone this delay in the circumstances stated by the applicant. 2. This application filed by the widow of the deceased appellant seeks her impleadment as co-appellant for continuing the proceedings. Learned counsel for the appellant submits that the Commissioner s order is highly prejudicial to the appellant. It is submitted that the licence was revoked on the premise that the statute did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the constitution of a concern. - (1) Where a licence granted or renewed under these regulations in favour of a person, not being a firm or a company, changes the constitution of his concern to a firm or a company, such new firm or new company may, pending the grant of a licence in accordance with these regulations, be permitted to act as Customs House Agent through an employee duly qualified as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person, his legal heir, who is a major and a H card holder may be permitted to work as a CHA with the approval of the Commissioner and such legal heir has to pass the prescribed examination within a period of two years from the date of death of the original licensee. It is clear from this provision of law that the legal heir of the deceased licensee should be a major as also H card holder so as to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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