9911796707
TMI Blog2011 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... toms on 6 January 2011 and 18 February 2011 in respect of the enquiry report. By his order dated 7 July 2011, the Commissioner of Customs passed an order by which he differed with the report of the Enquiry Officer and ordered revocation of the licence. - Refused to grant interim relief - petition dismissed. - 7122 of 2011 - - - Dated:- 14-9-2011 - D.Y. Chandrachud and A.A. Sayed, JJ. S.N. Kantawala with Brijesh Pathak for the Petitioner Pradeep S. Jetly for the Respondent JUDGMENT D.Y. Chandrachud, J 1. In these proceedings under Article 226 of the Constitution, the Petitioner has challenged the validity of an order passed by the Commissioner of Customs on 7 July 2011 by which the Customs House Agents' Licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isagree with the report of the enquiry officer. ... Had there been any power to disagree, we would have remanded this matter to the Commissioner for consideration afresh since the findings recorded by the Tribunal revolves around breach of principles of natural justice which can always be cured by affording an opportunity afresh. However, on deeper consideration we found that no useful purpose would be served by remanding the matter to the Commissioner for consideration afresh, since we could not locate any power or authority in favour of the Commissioner to disagree with the report of the enquiry officer." Regulation 22 provides as follows: "22, Procedure for suspending or revoking licence under Regulation 20.(1) The Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs House Agent, for the purpose of ascertaining the correct position. (4) The Customs House Agent shall be entitled to crossexamine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording (earlier wording 'his findings') his findings and submit his report within ninety days from the date of issue of a notice under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner or Deputy Commissioner nominated by the Commissioner. Thereupon, the Assistant Commissioner of Customs has to enquire into the grounds which are not admitted under clause (2). Upon the conclusion of the enquiry, the Assistant Commissioner prepares a report recording his findings under clause (5). Under Clause (6) the Commissioner furnishes a copy of the report and requires the CHA to submit his representation against the findings of the Assistant Commissioner. Thereafter, the Commissioner under clause (7) is empowered to pass such orders as he deems fit after considering the report and the representation. Against the order passed by the Commissioner, the Customs House Agent who is aggrieved has a right of appeal to the CESTAT. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance with the principles of natural justice is a separate matter altogether which would have arisen if the Commissioner was, in the view of the earlier Division Bench, vested with the power to differ with the enquiry report. The Division Bench in Rajan Virji's case has however, held that the Commissioner has no power whatsoever to differ with the report of the enquiry, a view with which we are not inclined to agree, for the reasons indicated above. 5. Hence, we are of the view that the following issues would need to be examined by a larger Bench: (i) Under the provisions of Regulation 22 of the Customs House Agents Licensing Regulations, 2004, is the Commissioner of Customs entitled to differ with the findings which have been arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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