KAMAKSHI AGENCY Vs. COMMISSIONER OF CUSTOMS MADRAS

JUDGEMENT

(1.) THE questions that have posed for our consideration are, - In C/Ref/13/97 :- (a)Whether in the facts and circumstances of the case, the order of the Tribunal upholding cancellation of CHA licence made by the Department is legal and proper? (b)Whether the Tribunal is justified in confirming the order of forfeituring deposit of Rs. 25, 000/- made by the appellant? (c)Whether in the facts and circumstances of the case, the Tribunal is correct in ordering that the appellant should conduct the business by himself and not through any power of attorney holder and whether the same is contrary to the Licencing Regulations (9) of CHLR, 1984? In C/Ref/28/97 :- Whether, in the facts and circumstances of the case, the order of the Tribunal to the effect that on further deposit of Rs. 25, 000/- the licence of the respondent shall stand renewed with effect from 1-1-1997, is legal and proper?

(2.) THE Applicant was a holder of Regular Customs House Agent Licence herein called "CHAL" issued by Madras Customs under Regulation 10(2) of Customs House Agents Licensing Regulation (CHALR) 1984, herein-after called as'Regulations'. THE Applicant was issued with the licence on 7-9-1992. THE validity of the said licence was for three years from the date of its issue. As per the condition of the licence, the Customs Agent work should be transacted only through Proprietor of the Applicant namely Thiru K. Natarajan. THE specimen signature of Thiru K. Natarajan was also obtained in the very licence itself. THE CHA licence was issued under Regulation 10 and the period of the validity of regulation licence issued under Section 10 which was originally three years was subsequently amended in the year 1994 and the period was extended to five years.

(3.) UNDER Regulation 20, it was permissible for a licensee having regard to the volume of business transacted by him to employ one or more persons to assist him in his work as Custom House Agent. In such circumstances, whenever the Custom House Agent authorise any person employed by him to sign the documents relating to the business of such agent on his behalf, he should file with the Assistant Commissioner of Customs, a written authority in his behalf and give prompt notice in writing, if such authorisation was modified, or withdrawn. It is further stipulated under Regulation 20(7), the Custom House Agent should exercise such supervision as may be necessary to ensure the proper conduct of any such employees in the transaction of business as agent and be held responsible for all acts of omissions of his employees in regard to their employment.