Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (7) TMI 418 - MADRAS HIGH COURT

2015 (7) TMI 418 - MADRAS HIGH COURT - 2015 (322) E.L.T. 440 (Mad.) - Renewal / Cancellation of CHA license - proceedings in the nature of administrative or of quasi-judicial - non compliance of the regulations of the CHALR 2004 - Held that:- A perusal of the order of the Tribunal reveals that the Tribunal on the wrong premise passed an order that an appeal is not maintainable in a case of renewal of CHA licence, which is not a case on hand. The issue on hand is with regard to the cancellation o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

And K. B. K. Vasuki,JJ. For the Appellant : No appearance For the Respondent : Mr. B Satish Sundar JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by the Department, the appellant/Revenue is before this Court by filing the present appeal raising the following questions of law :- "i) Whether the CESTAT is correct in holding that order passed through adjudication proceedings for non compliance of the regulations of the CHALR 2004 i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of regular CHA licence issued in terms of CHALR framed under Section 146 of the Customs Act, 1962. It is alleged that one M/s.Pearl Pharma, Hyderabad exported goods misusing the DEPB benefit scheme by declaring export goods as omerprazole, whereas the said goods are only ordinary starch powder and the first respondent had filed shipping bill on behalf of the said exporter. Hence, show cause notice was issued to the first respondent alleging that the first respondent had violated the obligations .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

old the Noticee CHA responsible for the acts and omissions of their employee Shri Muninathan is not sustained. (iii) The Noticee CHA has failed to exercise the desired level of supervision on his employees and as such, the charges of having violated the Regulation 19(8) of the CHALR, 2004 is upheld. However, in view of the mitigating factors and unblemished past record of the noticee CHA noticee discussed hereinabove I take a lenient view and refrain from imposing any penalty on the noticee. Non .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ity, the relevant portion of the order of the Tribunal reads as follows: "2. Heard both sides. It has already been held by the Tribunal in the case of A.S.Vasan & Sons Vs. Commissioner of Customs (General), Mumbai - 2008 (230) ELT 374 that an order relating to renewal of CHA licence is administrative in nature and not a quasi-judicial order against which an appeal is maintainable before the Tribunal. The Tribunal has held that an appeal does not lie before the Tribunal following the jud .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version