BALARVIND CLEARING SERVICE Vs. COMMISSIONER OF CUSTOMS (GEN.)

JUDGEMENT

(1.) By the impugned order, the Commissioner of Customs (Gen.) has revoked the CHA licence of the appellants herein, in terms of Regulation 21(1)(b) of the CHALR, 1984 for violation of the Regulations 14(k) and (1) and Regulation 16(1).

(2.) We have heard both sides. We find that the ground for revocation is that even after the partnership firm to whom the CHA licence was granted was dissolved, the application was made for renewal of the licence to the firm and that the change in constitution of the firm was not intimated to the Department. We find that the Commissioner has come to the conclusion that the firm was dissolved, by reference to the Dissolution Notice issued to one of the brothers out of the two brothers constituting the firm, on 1 -2 -94 and the Bombay High Court order dated 22 -8 -95 on the suit filed for dissolution of the partnership firm, in which the dissolution of the Partnership at Will was admitted. No arguments have been put forth to warrant setting aside of this finding. Therefore, contravention of Regulations 14(k) and (1) and Regulation 16(1) is established. As a result the order of revocation requires to be sustained. We, therefore, uphold the impugned order and reject the appeal.