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2016 (7) TMI 1215 - CALCUTTA HIGH COURT

2016 (7) TMI 1215 - CALCUTTA HIGH COURT - TMI - Revocation of license writ petition filed maintainability statutory remedy of appeal available Held that: - when the statute provides a complete machinery for redress of grievance, it requires an exceptional case for the writ court to exercise discretion in favour of the aggrieved litigant. In revenue matters the writ court must be more circumspect and entertain a writ petition only if noninterference would aggravate a palpable injustice to .....

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ssioner of Customs (A&A) Custom House, Kolkata whereby suspension of license of the petitioner has been confirmed and it has been ordered that proceedings for revoking the license as prescribed under regulation 20 of the Customs Brokers Licensing Regulation, 2013 be taken with immediate effect. It is not in dispute that in terms of regulation 21 of the 2013 Regulations, the order dated 18.05.2016 may be carried in appeal before the Customs, Central Excise and Service Tax Appellate Tribunal e .....

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t all, the petitioner ought to have been proceeded against under the Customs House Agents Licensing Regulations, 2004. It is his further contention that the Principal Commissioner having proceeded against the petitioner under an erroneous provision of law, the same should be corrected in judicial review. In my considered view, such point is available to be raised by the petitioner before the Appellate Tribunal in an appeal under regulation 21 of the 2013 Regulations. Any observation by this Benc .....

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