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TMI Blog2014 (10) TMI 509X X X X Extracts X X X X X X X X Extracts X X X X ..... before passing a final order - Ext.P6 shall be treated as show cause notice against the petitioner on disagreement entered by the respondent and the petitioner shall furnish his objection to the findings of disagreement, within a period of four weeks. The proceedings shall be finalised within a further period of three weeks. Status quo ante of Ext.P6 shall be maintained. - Writ disposed of. - WP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs appointed an enquiry officer who is a Deputy Commissioner of Customs. By Ext.P4, the enquiry officer prepared a report and recommended the following actions: In view of the above findings, it is recommended that all action against the authorized courier M/s. Portline Logistics Courier Services (P) Ltd. be dropped. But, however, they shall be reprimanded for violation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated to the petitioner before a final decision is taken in the matter. 3. The learned counsel for the petitioner submits that the respondent, Commissioner of Customs has no jurisdiction to decide this matter. Apart from that, it is also contended by the learned counsel that the petitioner was not given an opportunity of being heard before the final order is passed on a different finding of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Logistics v. Union of India' (2012 (286)E.L.T 517 (Bom.)), it is not necessary to the Commissioner of Customs to hear the objection of the petitioner on a decision made by the Commissioner of Customs on the finding of the enquiry officer. The above judgment only refers to the powers of the Commissioner to disagree. 6. As has been noted that where the Commissioner disagrees with the enquir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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