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

2000 (3) TMI 85

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iry against them under Regulation 23 of the CHA Licensing Regulations, 1984. The article of charge was served on the CHA. The Asstt. Commissioner was nominated as the enquiry officer. The notice directed the CHA to file a written reply and also to appear before the enquiry officer when so directed. The noticee filed due reply on 23-4-1998. The enquiry was held by the nominated Asstt. Commissioner. The departmental witnesses were examined and cross examined. Thereafter, the presenting officer duly appointed by the Commissioner of Customs filed written briefs. A copy thereof was given to the present appellants on 22-7-1998 by the Inquiring Authority. The reply thereto was filed on 25-8-1998. All these documents are in the appeal memorandum. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d and that the Commissioner had power to pass such orders in terms of Clause 7 of Regulation 23 of the said Regulation. This appeal, has therefore been, filed by the appellants. 4. For appreciation of the dispute it is necessary to reproduce the said Regulation 23. "23. Procedure for suspending or revoking licence under Regulation 21. (1) The Commissioner shall issue a notice in writing to the Customs House Agent stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said agent to submit within such time as may be specified in the notice not being less than forty-five days, to the Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mit within the specified period not being less than sixty days any representation that he may wish to make against the findings of the Assistant Commissioner of Customs. (7) The Commissioner shall after considering the report of the inquiry, and the reprersentation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit. (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 21 or sub-regulation (7) of regulation 23, may appeal under section 129A of the Customs Act, 1962, to the Customs and Central Excise Gold (Control) Appellate Tribunal established under section 129(1) of Customs Act, 1962." 5. Regulation 21 empowers the Commissioner to suspend or revoke the licence of a Cus .....

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