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Ashis Kumar Bose Versus Commissioner of Customs (Preventive) Kolkata

2015 (9) TMI 619 - CALCUTTA HIGH COURT

Dismissal of Appeal Suspension of Identity card Applicant changes finding recorder in impugned order that as per provisions of Custom House Agents License Regulations, 2004, only appeal lies against order passed under Regulation 20 or Regulation .....

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ned order recording dismissal of appeal only on ground of non-pendency of appeal before tribunal in regards to suspension of identity card was incorrect Therefore, dismissal of appeal was product of non-application of mind Customs authority to pa .....

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r of challenge in this appeal is a judgment and order dated 1st April, 2010. The appeal was dismissed summarily for the following reasons: 7. We find that Shri Ashis Kr. Bose submitted a Bill of Entry dated 10.7.2006 without any authorization and pro .....

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ard of appellant, Mr. Ashis Kr. Bose. We find that as per the provisions of the Custom House Agents License Regulations, 2004, the only appeal lies against the order passed under Regulation 20 or Regulation 22 and no appeal is pending before the Trib .....

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orded by the learned Tribunal no appeal is pending before the Tribunal against the suspension of the Identity Card is factually incorrect. As a matter fact, both the punishments, namely imposition of fine for a sum of ₹ 1 lakh and the suspensio .....

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