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TMI Blog2014 (12) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... l set aside revocation order - Held that:- Tribunal has relied upon a view taken by this Court earlier [2010 (1) TMI 955 - BOMBAY HIGH COURT] and which has now been expressly overruled. Therefore, it was open for the Commissioner to have disagreed with the Enquiry Officer. All that he has to comply with are the principles of natural justice and before taking any view, he should have heard the Customs House Agent. He should have given him an opportunity to substantiate and prove his defence. It is not therefore the correct proposition of law that the Commissioner was not empowered to disagree with the Enquiry Officer. Ordinarily therefore the Tribunal’s order would be required to be set aside and the matter relegated to the Commissioner from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter back to the Commissioner, we direct as above. We therefore direct that there shall be no penalty save and except suspending of the licence which was already so suspended for 20 months, but now stands restored in the light of the order of the Tribunal. In addition, we direct that the security deposit which was furnished earlier will stand forfeited. The respondent shall furnish fresh security deposit in terms of the applicable Regulations. - Decided partly in favour of Revenue. - Customs Appeal No. 12 of 2013 - - - Dated:- 14-7-2014 - S.C. Dharmadhikari and B.P. Colabawalla, JJ. Shri Pradeep S. Jetly, for the Appellant. Shri Rahul Hakani, for the Respondent. ORDER P.C. : In the light of our order dated 25th June ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer has held the charges as not proved, the Commissioner cannot take a contrary view? 5. Mr. Jetly submits that this is a serious case of a Customs House Agent violating the regulations under which a licence to operate as Customs House Agent is issued. The Customs House Agent in this case is a partnership firm. The employee of this partnership firm - Mehul Kantilal Boda was stated to be appearing for the Regulation 8 Examination. That was to be held on 31st March, 2010. The letter was received by the Office of the Commissioner of Customs (General) that the said Mehul K. Boda has produced a bogus S.S.C. Examination Passing Certificate and Graduation Certificate. This complaint was forwarded to the Central Intelligence Unit for thorough i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Licence issued to the respondent was suspended for about 20 months. Thereafter, the Commissioner s order came to be set aside by the Tribunal but that is only in June 2012. The learned counsel submitted that for the lapse on the part of the son Mehul, the father should not be punished with such consequences as would deprive him of only source of livelihood. The son is no longer associated with the business of the respondent. The son has separated from the father and is self-employed inasmuch carrying on independent activity of freight booking and forwarding agent. In such circumstances, it is prayed that without examining any wider controversy, the appeal can be disposed of and on the undertaking given by the respondent - original appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore the Tribunal s order would be required to be set aside and the matter relegated to the Commissioner from the stage at which he received the enquiry report. The Commissioner, having disagreed with the findings and conclusions in the enquiry report, should have been permitted to issue show cause notice calling upon the respondent to show cause as to why Enquiry Officer s report should not be rejected and the charges held not to be proved. The Commissioner could have then also called upon the respondent to furnish his explanation on the proposed punishment. 11. While therefore holding that the Tribunal s order is not in accordance with law laid down in the Larger Bench decision of this Court but finding that the incident is very o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s licence is not in force and on the strength of the licence it can carry on all operations at the subject port or station. In June, 2012 the licence has been restored. The respondent has been carrying on the activities as Customs House Agent in terms of the Regulations. There is no violation nor any non-compliance with the regulations after the licence was restored as above. Therefore, in the facts peculiar to this case and without in any manner treating this order as a precedent in all such cases, we direct that the proceedings be dropped. The licence having been restored to the respondent, no further directions are necessary. We once again clarify that this course is adopted by us only for the purpose of disposal of this appeal and in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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