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1 - 3 of 3 (0.22 seconds)The Central Excise Act, 1944
M/S.Trans Asian Shipping Services (P) ... vs Union Of India on 13 March, 2013
need not be taken as per CHALR 2004. However, it was submitted by the learned AR that the clarification issued by the Board on 06.09.2013 was with reference to the specific case of the appellant and this was followed up by issue of public notices by the Bangalore Commissioner on 20.01.2014 wherein procedure for renewal of Customs Broker Licence was prescribed. Therefore he submits that the submission of the appellant that the clarifications issued in 2004 should be preferred to the subsequent clarification and public notice is not correct. The learned AR also relied upon the decision of the Honble High Court of Bombay in the case of Shri Venkatesh Shipping Services Pvt. Ltd. Vs. Union of India [2013 (287) E.L.T. 266 (Bom.)]. He submits that in that case the Honble High Court of Bombay had treated the revocation of licence for the period from 19.03.2008 to 30.09.2012 as suspension and ordered the revocation of the same subject to the condition that the appellant therein deposited the security deposit as per the present rules and regulations with the proper officer. We find considerable force in the arguments advanced by the learned AR for the following reasons:
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