COMMISSIONER OF CUSTOMS Vs. PRATIMA CLEARING AGENCY

JUDGEMENT

(1.) By consent of the parties the appeal is taken up for final disposal as a substantial question of law arises which we have indicated in this judgment. With a view to appreciate the controversy, a brief reference to the facts of the case will be necessary. The respondent was granted a licence to operate as Customs House Agent (for short "CHA") on 5th November, 2002 which was renewed from time to time.

(2.) A show cause notice was issued by the Commissioner of Customs, Pune to the respondent on 10th January, 201

(3.) The order of revocation of licence was earlier passed by the Commissioner of Customs (General), Mumbai which was set aside by the Appellate Tribunal on 18th June, 2012 on the ground that the Commissioner of Customs, Mumbai lacks jurisdiction as the licence was issued by the Commissioner of Customs, Pune.