TIOL-DDT 2203 · Friday, 4 October 2013 · story 3 of 7

CHA Licence revocation and suspension cases before Single Member Bench of CESTAT - ITBA Request

THE Indirect Taxes Bar Association, Chennai has brought to the notice of the President, CESTAT that:

√ the present practice is to list appeals relating to suspension and revocation of CHA licence before Division Bench.

√ This is often resulting in delay in disposal of such appeals, due to the huge pendency of appeals before the Division bench and consequent hardship to the appellants as the matter involves loss of livelihood to such appellants.

√ The solution to this problem may be to permit Single Member Bench to decide such appeals.

√ The Customs Act, 1962 does not bar the jurisdiction of the Single Member to hear appeals relating to revocation and suspension of CHA licence.

√ Further, the monetary jurisdiction of the Single Member Bench has also been enhanced in the last budget.

√ The Division Bench of the various Benches of this Hon'ble Tribunal are currently taking up final hearing of appeals of the year 2005-06 and the pendency of appeals which fall under the jurisdiction of Single Member Bench is not high.

Therefore, the Association has requested the President of CESTAT that the practice of listing such matters before the Division bench may be reconsidered and the Single Member benches may be allowed to hear such appeals involving suspension / revocation of CHA licences.

This, according to the Association, is essential to ensure speedy justice where livelihoods are at stake.