COMMISSIONER OF CUSTOMS Vs. SINDHU CARGO SERVICES LTD

JUDGEMENT

(1.) THE present appeal is filed under Section 130 of the Customs Act, 1962 by the Revenue against the order dated 06.12.2005 passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, raising the following substantial questions of law: -1. While the order of suspension has been passed under Regulation 20(2) of the CHALR, 2004 and the post decisional hearing as required under Regulation 22 has been set in motion and the CHA also participated in the proceedings by submitting a representation against the order of suspension of the License and requesting for a personal hearing, whether it is correct for the Honourable Tribunal to obstruct the due process of law by prescribing a limited frame and declaring the very suspension order null and void if the enquiry could not be completed within the specified time

(2.) WHEN as per Regulation 22(8) of the CHALR, 2004 that a Customs House Agent could become aggrieved only on account of any decision or order passed under Regulation 20 which is subject to compliance with the requirement of Regulation 22 and sub-regulation (7) of Regulation 22 for the purpose of preferring appeal to the CESTAT, whether the Tribunal is at right to entertain the order passed under Regulation 20(2) which has specifically empowered the Commissioner to give post decisional hearing to the CHA And