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

2015 (7) TMI 418

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enewal of licence, which is administrative in nature. Hence, the Tribunal on the wrong premise dismissed the appeal filed by the Revenue. Accordingly, we set aside the order of the Tribunal and remanded the matter back to the Tribunal for fresh consideration. - Decided in favor of revenue. - C.M.A. No.1013 of 2010, M.P.No.1 of 2010 - - - Dated:- 18-6-2015 - R. Sudhakar 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) Whe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of having failed to comply with the Regulation 13(a), (b) (d), (e) (n) of the CHALR, 2004 are not sustained and hence dropped. (ii) the proposal to hold 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. Nonetheless I advise the noticee CHA to be more careful in future in the supervision of their e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fore the tribunal. 4. Aggrieved by the order of the Tribunal, the Revenue is before this Court raising the above-mentioned questions of law. 5. Heard learned counsel appearing for the second respondent and none appears for the appellant. 6. It is seen that the Revenue has rightly raised the above-mentioned questions of law in this appeal in an admitted case of adjudication by the Commissioner of Customs. 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 of licence issued to the first respondent, whereas the Tribunal held that th .....

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