Bombay High Court
Commissioner Of Customs ... vs S.S. Clearing And Forwarding ... on 8 March, 2006
Equivalent citations: 2006 (198) ELT 332 Bom
Bench: R Lodha, J Devadhar
ORDER
1. The learned Counsel for the appellant and Mr. S.N. Kantawala, the learned Counsel for the Respondent.
2. The following substantial questions of law arise in this appeal:
(a) Whether for initiating inquiry proceedings under the provisions of the Customs House Agents, Licensing Regulations, 1984 against Customs House Agent, is it necessary or precondition to initiate action against the custom house agent under the provisions of Customs Act, 1962?
(b) Whether the inquiry proceedings under the Customs House Agents Licensing Regulations, 1984 are independent and distinct from any other penal action or any other proceedings under the provisions of Customs Act, 1961?
3. Admit.