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TMI Blog2011 (5) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... t that the Commissioner should immediately, on receipt of this order, appoint an enquiry officer and the enquiry proceedings be completed within a period of three months from the date of this order - Full opportunity should be afforded to the appellant to present their defence and a decision on the matter be taken based on the enquiry report and the submissions made by the appellant - Thus, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore the appellant prays that the suspension of their licence may also be revoked as they were not involved in the importation vide the above Bill of Entry. 3. The learned SDR, on the other hand, submits that it is not for the importation of the aforesaid Bill of Entry that the licence of the appellant has been suspended. The licence has been suspended for the reason that the appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enquiry has been initiated so far whereas the learned SDR submits that the Commissioner had ordered for enquiry in the matter but due to the frequent transfers of the officers, the enquiry has not been completed and a new enquiry officer is being appointed in the matter. 5. As considerable time has elapsed since the suspension, we direct that the Commissioner should immediately, on receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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