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M/s Sayani & Sons Versus Commissioner of Customs (General) , Mumbai

2016 (2) TMI 181 - CESTAT MUMBAI

Cancellation of CHA licence - period of limitation - The learned Counsel of the appellants raised the ground of limitation for the first time during the arguments at hearing stage. - Held that:- It is seen that the question of limitation has neither been raised during original proceeding before adjudicating authority nor has it been incorporated as a ground of appeal in the appeal memo nor has it been sought to be included by miscellaneous application for inclusion of fresh grounds. In these cir .....

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J C Patel, Adv For the Respondent : Shri Chatru Singh, Asst. Commr. (AR) ORDER Per Raju The appellants were licenced under Customs House Agent Licencing Regulations as an agent. In respect of a consignment imported by Kulkarni Impex the role of the appellants was examined and after due process the licence was cancelled. The appellants contested it on various grounds, however, the ground of limitation was not one of those. The appellants challenged the said order of cancellation of licence before .....

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t Singhji Spg and Wvg Mills Co. Ltd. Vs. UOI - 1991 (52) ELT 365 (BOM) in which in para 2 the High Court held as follows: "Shri Shah submitted that the petitioners desire to raise one more contention to urge that the Assistant Collector had no jurisdiction to pass order on three show-cause notice issued under Rule 10 of the Central Excise Rules. Shri Shah very fairly stated that this issue was not raised before the two authorities below or in the petition, but submitted that as question is .....

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. They had not raised any such objection before the adjudicating authority at any other stage. As per the judgment of the Hon'ble Supreme Court in Sarjoo Prasad Ram Kumar's case (supra), they can be allowed to raise the jurisdictional objection in their appeals before the Tribunal. In other words, the dictum "An objection as to the jurisdiction goes to the root of the case" operates in favour of the said parties". 2.2 Reliance was placed on the decision of the Hon'ble .....

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