9911796707
TMI Blog2015 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... that notice should be served on the agent like the respondent. After such an agent responds to the notice and if the Commissioner is further satisfied that the explanation does not deserve acceptance, he is free to hold a de novo inquiry and into all charges. This is not merely a matter of procedure but one of substance. - Matter remanded back - Appeal disposed of. - Customs Appeal No. 4 of 2014 - - - Dated:- 6-1-2015 - S.C. Dharmadhikari and S.P. Deshmukh, JJ. Shri Pradeep S. Jetly, for the Appellant. Shri Prakash Shah i/by Anil Balani, for the Respondent. ORDER This is a Revenue s appeal. 2. It challenges the order dated 12th June, 2013 of the Customs Excise and Service Tax Appellate Tribunal, West Zonal Bench at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 revoking the Customs House Agents Licence. 7. The Tribunal inquired with the Revenue and as was enquired by us as to whether the Commissioner issued any notice to the respondent before passing the order of revoking the licence. Since the Commissioner expressed his disagreement with the findings recorded by the Inquiry Officer in their entirety, the Regulations though permit him to hold a de novo inquiry, that could be only after due notice to the respondent in that behalf. In other words, a notice indicating the disagreement with the findings of the Inquiry Officer, the extent of such disagreement and the prima facie reasons for such disagreement, ought to be communicated and that notice should be served on the agent like the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion that the conclusion of the Tribunal is not vitiated by any error of law, apparent on the face of the record nor can it be termed as perverse. The appeal, therefore, does not raise any substantial question of law. It is, accordingly, dismissed. 11. However, Mr. Prakash Shah, at this stage relied upon a order passed by this Court in Customs Appeal No. 15 of 2013. The Commissioner of Customs (General) (appellant) v. M/s. H.P. Joshi Co. (respondent) decided on 10th July, 2013 [2013 (294) E.L.T. 181 (Bom.)] Mr. Shah submits that the only consequence that would follow from the Tribunal s order is restoration of the licence. Though the licence is issued for a term, according to Mr. Shah, after the above order of the Tribunal and which ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
