The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Chennai has dismissed an appeal by M/s. Shri Krishna Logistics Solutions concerning the suspension of its Customs House Agent (CHA) license. The appeal challenged the Order-in-Original No. 40737/2015, dated August 13, 2015, issued by the Commissioner of Customs, Chennai VIII Commissionerate, which continued the suspension of the CHA license.
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During the hearing on December 12, 2024, Advocate S. Murugappan, representing M/s. Shri Krishna Logistics Solutions, informed the tribunal that a subsequent Order-in-Original No. 48262/2016, dated July 8, 2016, had been issued. In this order, the Commissioner did not revoke the CHA license but imposed a penalty of Rs.50,000 on the appellant. Additionally, the Revenue has appealed this penalty before the CESTAT in Appeal No. C/42048/2016, which is currently pending. Given these developments, Advocate Murugappan argued that the original appeal regarding the suspension had become infructuous.
The tribunal, comprising. P. Dinesha, Member (Judicial), and M Ajit Kumar, Member (Technical), reviewed the case records and concurred with the appellant’s position. Tribunal noted that since a final order had been issued imposing a penalty without revoking the license, the initial appeal against the suspension was no longer relevant.
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Consequently, the tribunal dismissed the appeal as infructuous.
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