9911796707
TMI Blog2008 (1) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... lation 8 as per CHALR, 2004). The said employee tendered his resignation. The respondents by letter dated 10th August, 2004 accepted the resignation with effect from 14th August, 2004 and relieved him from the services of the Company as per the terms and conditions of the appointment letter. As the respondents did not have a Regulation 9 pass holder they surrendered his pass on 18th November, 2004 as though they had made attempts to get a qualified person they were not in a position to get one. The Commissioner of Customs (General) vide notice No. 116/06 dated 8th August, 2006 made the license of the respondents inoperative. The respondents vide their letter dated 17th August, 2006 wrote to the Commissioner of Customs (General) that they we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all applicable in the instant case since the same is applicable only when there is a "G Card" holder of the Company and for all the aforesaid reasons it held that there is no provision under CHALR, 2004 to make the VCHA license inoperative. In the light of that the impugned order dated 21st May, 2007 was set aside and the appeal was allowed by order dated 3rd August, 2007 [2007 (220) E.L.T. 783 (Tri.-Mumbai)]. 3. The Revenue has preferred this appeal on the following question:- (1) Whether the proviso to Regulation 15(2) is applicable only when there is a "G" Card holder of the Company? (2) Whether the Customs, Excise and Service Tax Appellate Tribunal can ignore that the appointment of a qualified person was to be carried out within tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce under regulation 9, and the Commissioner of Customs may, if there is nothing adverse against such firm or Company, as the case may be, grant a fresh licence of the category held by the applicant prior to the change in constitution: Provided that if the existing firm or Company moves an application for such changes, then such firm or Company may be allowed to carry on the business of Customs House Agent with the approval of the Commissioner of Customs till such time as a decision is taken on the fresh application of such firm or Company. (2) Notwithstanding anything contained in sub-regulation (1), where a licence granted or renewed under these regulations in favour of a firm or a Company has ceased to be in force because of the death o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmit such authorised person to carry on the business of a Customs House Agent with the approval of the Commissioner of Customs till such time such partner, director or employee passes the said examination. In other words a reading of Regulation 15(2) and the proviso makes it abundantly clear that this Regulation provides for a situation when the license ceases to be in force on happening of the event set out therein which is not the case of the license being cancelled. While considering the difficulties that a business house may suffer the proviso permits the Commissioner of Customs in the circumstances set out therein to permit the company or firm to carry on the business of a Customs House Agent in spite of the fact that no qualified pers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t another provision which would be relevant would be Regulation 11, which reads as under:- 11. Period of validity of a licence - (1) A licence granted under regulation 9 shall be valid for a period of ten years from the date of issue and shall be renewed from time to time in accordance with the procedure provided in sub-regulation (2). (2) The Commissioner of Customs may, on application made by the licensee before the expiry of the validity of the licence under sub-regulation (1), renew the licence for a further period of ten years from the date of expiration of the original licence granted under regulation 9 or of the last renewal of such licence, as the case may be, if the performance of the licensee is found to be satisfactory with ref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
