TMI Blog2013 (6) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- The fact that the assessee could carry on business at Goa cannot be a ground to deny early hearing especially when the assessee has been in fact carrying on business at Mumbai till the suspension was issued on 23-12-2009. As the assessee has been deprived of his right to carry on his business at Mumbai since 23-12-2009, it was just and proper for the Tribunal to allow the application for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed on 23-12-2009 the CHA Licence granted to the assessee was suspended by the Commissioner of Customs, Mumbai and by an order dated 21-9-2010 the suspension was continued pending inquiry against the CHA under Regulation 22 of the CHALR, 2004. Challenging the aforesaid order, the appellant had filed an appeal before the CESTAT and the same is pending. In the said appeal, the appellant took out a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licence was granted by the authorities at Goa. The fact that the assessee could carry on business at Goa cannot be a ground to deny early hearing especially when the assessee has been in fact carrying on business at Mumbai till the suspension was issued on 23-12-2009. As the assessee has been deprived of his right to carry on his business at Mumbai since 23-12-2009, it was just and proper for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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