Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (11) TMI 415

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iscretion to suspend the registration of the authorised courier. If the Commissioner is to be prima facie satisfied and in terms of this further proviso, then, he is empowered to hold an inquiry and has also the further discretionary power. The suspension cannot be said to be arbitrary due to the seriousness of the allegations and to ensure that the petitioner is not committing acts which would result in further violations of the regulations. In such circumstances, it cannot be said that there is no power to suspend the registration - Decided against the appellant. - WRIT PETITION (L)NO.2680 OF 2014 - - - Dated:- 13-10-2014 - S.C.DHARMADHIKARI AND A.K.MENON, JJ. For the Appellant : Mr.Yusuf Iqbal Yusuf with Neville Majra, Abdul .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns that a show cause notice was issued by the Commissioner and thereafter it states that for the purpose of satisfying itself with regard to any violations, an inquiry will be necessary and pending that inquiry, it is just and proper that the authorisation is suspended. 4. It is this suspension which has been challenged on several grounds. Firstly, it is submitted that this step is taken under regulation 14 and it is under sub-regulation (1) proviso. The first proviso deals with the opportunity of making a representation prior to revocation of the registration and the second proviso permits the suspension of the registration in case the Commissioner of Customs considers that any of such grounds against the authorised courier shall not be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e ground and pending such inquiry, suspend registration. It has been observed by the Commissioner of Customs, CSI, Ariport, Mumbai that the petitioner is directed to show cause why the licence granted under Regulation 10 should not be revoked. However, pending conclusion of inquiry, registration has been suspended. To our mind, it will not be proper to read the regulations as they appear, in isolation. Sub-regulation (1) of Regulation 14 which provides for de-registration states that the Commissioner is empowered to revoke the registration of an authorised courier and also order forfeiture of security on any of the grounds, namely, failure of the authorised courier to comply with any of the conditions of the bond executed under regulation 1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ulations. In such circumstances, it cannot be said that there is no power to suspend the registration. Further, reliance is erroneously placed on the Division Bench judgment of Delhi High Court. The Division Bench found that the licence in that case had been revoked. It was no longer in existence. It was revoked on 15th July, 2000. It was found that the licence was not functional after 13th January, 2000. If it was not functional then such licence cannot be revoked. Thus, there is no question of revoking a non-functional licence. The discussion in that behalf by the Division Bench in para 13 of its judgment read in its entirety shows that far from supporting the case of the petitioner before us it will lend credence to the conclusion reache .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates