TMI Blog2020 (3) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue - Though this factor is disputed by the learned counsel for the licensee / appellant, no document has been produced by the licensee / appellant to show that in response to the said communication given by the Revenue to the licensee / appellant to appear before the authority concerned, the licensee / appellant appeared before such authority. This Writ Appeal deserves to be rejected - However, since it had not been made clear before this Court as to whether the enquiry has been conducted pursuant to the notice issued in this regard by the Revenue, we are inclined to give an opportunity to the appellant licensee to appear before the authorities concerned and accordingly the appellant licensee shall appear before the authorities c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or not considering his application. Since the license period of ten years has already expired and the application is pending before the authority, they should consider the case of the petitioner on merits and without being influenced or prejudiced by the earlier order passed by the Tribunal or by this Court in the present Writ Petition. The respondents shall also take into account the license given to petitioner before making final decision. 9. The decision of the Calcutta High Court reported in 2009 (8) TMI 673 (Faideal Enterprises (P) Ltd., Vs. CC. (AIRPORT ADMINISTRATION) will not be applicable to the facts of the case, as the provisions of Regulation 22 cannot be read along with to Regulation 20. Regulation 20 provides f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h an offence and a different thing to be held guilty of actual commission of that offence. Chances of false implication cannot altogether be ruled out, particularly in a case like the present one, where family disputes have cropped up. It would, in my view, be totally arbitrary and against all norms of fair play to deprive a citizen of his right to carry on business in the absence of any verdict of a Court of law holding him guilty of criminal offence..... 12.This Court is not substitute of authorities under Customs Act to direct them to issue fresh temporary license, when there is no provisions for grant of temporary license. Hence I find no reasons to grant relief, as sought for, by the petitioner. 13.In the result, the Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant to show that in response to the said communication given by the Revenue to the licensee / appellant to appear before the authority concerned, the licensee / appellant appeared before such authority. 7. Be that as it may. Insofar as the direction given by the Writ Court in the impugned judgment is concerned, the learned Judge has made it very clear that, since the license of the appellant had already been expired sometime in the year 2014 itself, the question of restoring the said license at this point of time may not arise. Therefore, the application already given in this regard by the appellant licensee dated 17.10.2014 can very well be considered on merits by the Revenue and that is the reason why the learned Judge has given ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
