Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2013 (12) TMI 937

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pondent. ORDER The appellant, who is a CHA has filed this appeal against the order of revocation of their CHA licence by the Commissioner of Customs (General) on 15-10-2009. 2. The ld. Counsel for the appellant submits that an inquiry was initiated against the appellant for violation of Regulations 12, 18(1) and 13(n) of CHALR, 2004, on 19-1-2007 by issuing article of charges. (a) A reply was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hri Navneet, ld. DR strongly opposed the contentions of the ld. Advocate and submits that the appellant is a CHA, who appeared before the inquiry officer on 12-3-2008 and was knowing that the matter was fixed for hearing on 18-19-3-2008 and thereafter he has not taken any steps to know the next date of hearing in the proceedings against him, therefore, it cannot be held that principles of natural .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... igned would be getting the letter served at their office premises". 7. Thereafter a report was sought from the ld. AR to produce the records whether notices of hearing for 26-27-3-2008 was served on the persons or not, as the same is not available in the records, therefore, presumption goes against the Revenue. It is held that notices for the hearing to be held on 26-27-3-2008 were not served on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates