ARIJIT BANERJEE,J - (1.) In this application the writ petitioners challenge an order dated 24 October, 2014 passed by the Commissioner of Customs (Airport & Administration), Calcutta in a proceeding against the petitioner no. 1 under Regulation 22(7) of the Customs House Agents Licence Regulations (hereinafter referred to as 'CHALR'), 2004. By the said order, the Commissioner in exercise of his power under Regulation 20(1) of the CHALR 2004 (replaced by Regulation 18 of the Customs Brokers Licencing Regulations, 2013) revoked the Customs House Agents Licence (in short 'CHA Licence') that was held by the petitioner no. 1 and further directed forfeiture of the entire security deposit furnished by the petitioner.
(2.) Case of the Petitioners: - At all material times, the petitioner no. 1 operated as a Customs House Agent. On 21 June, 2004 the Commissioner of Customs, Calcutta issued a CHA licence No. M -41 to the petitioner firm under Regulation 10(1) of CHALR, 1984 with validity period up to 2014. On the basis of such licence the petitioner firm carried on customs house agency business in Calcutta and Bombay.
(3.) The petitioner no. 2 is a senior partner of the petitioner no. 1. The petitioner no. 2 also carries on business of import and export under the name and style of M/s. Prayag International and holds an Import and Export Code (in short 'IEC') granted by the competent authority.;