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

2011 (3) TMI 1608

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns disposed off. - WP No. 143 of 2010, GA No. 253 of 2011 - - - Dated:- 15-3-2011 - JUSTICE INDIRA BANERJEE For the parties: -Mr. Kallol Bose, Adv., Mr. R. Bharadwaj, Adv. JUDGEMENT The writ petitioner no.1 a Custom House Agent under the Custom House Agent Licensing Regulations, 2004 filed the writ petition challenging an order of suspension dated 13 January, 2010. By an order dated 18 February, 2010 a Single Bench of this Court issued directions for affidavits. Affidavits are complete. In the meanwhile, while the writ petition was pending the Central Board of Excise and Customs issued Circular No.9/2010-Customs dated 8th April, 2010 which, inter alia, stipulates a time limit for completion of suspension proceedings agai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n all such cases so that errors apparent, if any, can be corrected and an opportunity for personal hearing is given to the aggrieved party. Further, Board has also prescribed certain time limits in cases warranting immediate suspension under Regulation 20(2). Accordingly, the investigating authority shall furnish its report to the Commissioner of Customs who had issued the CHA license (Licensing authority), within thirty days of the detection of an offence. The Licensing authority shall take necessary immediate suspension action within fifteen days of the receipt of the report of the investigating authority. A post-decisional hearing shall be granted to the party within fifteen days from the date of his suspension. The Commissioner of Custo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... thorities an opportunity to draw up and conclude proceedings against the petitioners within a stipulated time. There can be no doubt that a Custom House Agent cannot be kept under indefinite suspension without initiating necessary proceedings. Necessary proceedings would have to be initiated forthwith and concluded with utmost expedition. The writ application is treated as on the day s list and the same is disposed of by directing the respondents to conclude the proceedings initiated against the petitioner expeditiously and in any case within two months from date failing which the suspension order shall stand revoked and/or withdrawn. Needless to mention that the respondent authorities shall give the petitioner a fair opportunity of h .....

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