COMMISSIONER OF CUSTOMS (GENERAL) Vs. SRIKRISHNA LOGISTICS

JUDGEMENT

(1.) The Commissioner of Customs (General), Mumbai, Zone-I has suspended the operation of CHA Licence of the respondents vide order dated 9th October 2006 and thereafter various proceedings have taken place. On 1-3-2007, the Customs, Excise & Service Tax Appellate Tribunal, considering the record and the various judgments relied upon including the judgment of this Court, has been pleased to set aside of order of suspension and at the same time had granted liberty to the appellants to proceed with the regular enquiry against the CHA under the 2004 Regulations which is the subject matter of the present appeal. The substantial question of law is set out as under :

(2.) In our opinion, there was a power in the Tribunal, considering the material on record, to set aside the order of suspension. Once the power is exercised which was within its jurisdiction, it is not possible for us to exercise our jurisdiction unless the order suffers from a patent illegality. In the instant case, it is not so.

(3.) We, therefore do not find any substantial question of law is involved. Hence, the appeal is dismissed.