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The Commissioner of Customs (Sea Port Import) Versus The Customs, Excise And Service Tax Appellate Tribunal) M/s Eltece Associates

2015 (9) TMI 1199 - MADRAS HIGH COURT

Suspension of CHA license - Held that:- No illegality in the common order of the Tribunal. On the admitted facts, it is clear that no show cause notice was issued. However, the Department proceeded to treat the order of suspension itself as a show ca .....

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Appeal Nos. 1914 and 2019 of 2015, M. P. Nos. 1 and 1 of 2015 - Dated:- 11-9-2015 - V. Ramasubramanian And T. Mathivanan, JJ. For the Petitioner : Mr K Mohanamurali For the Respondent : None JUDGMENT ( Judgment Was Delivered By V. Ramasubramanian,J) .....

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rd Mr.K.Mohanamurali, learned Standing Counsel for the Revenue. 3. Admittedly, the sequence of events that led to the Customs House Agent going before the Tribunal are as follows: (i) The offence report was received on 20.12.2012. (ii) An order of su .....

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was nominated as the Enquiry Officer by a letter dated 14.3.2013 and (vi) The Enquiry Officer informed the Customs House Agent by a letter dated 29.3.2014 that the suspension orders may be treated as a show cause notice. 4. It appears that as agains .....

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the appointment of the Enquiry Officer was without jurisdiction. However, the said writ petition appears to be pending. 5. In the meantime, the second respondent filed appeals against the original order of suspension as well as the order of continuat .....

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o took note of the decision rendered by this Court in W.P.No.8409 of 2013 dated 14.3.2014 and held that after the issue of the suspension order on 21.1.2013 under Regulation 20(2), no show cause notice was issued by the Commissioner under Regulation .....

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