TMI Blog2003 (12) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued to the appellants under the Customs House Agents Licensing Regulations, 1984, is that in the shipping bills of M/s. Soubhik Exports Ltd., the Land Customs Station was shown as TT Shed, Kolkata, whereas the goods were actually exported from IWAI Jetty, Haldia. As such, the Commissioner has concluded that the appellant-company has failed to discharge their duties under Regulation 14(d) and 14( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permission to load and export the goods from Haldia. In fact, it is on record that earlier such permissions were granted and the exporter was expecting that the permission would also be granted in the present case. As such, anticipating the permission from the Commissioner, the shipping bills were amended showing Haldia as the Port of Export and the goods were loaded and export completed. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal observed that the suspension of licence deprives the licensee as also a number of workers of their livelihood. In the present case also, I find no serious irregularity has been committed by the said CHA so as to warrant suspension of their licence. Accordingly, I set aside impugned Order and allow the appeal with consequential relief to the appellants. - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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