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TMI Blog2017 (11) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the first show cause notice, violation of clauses (a), (d) and (e) of Regulation 13 was alleged. But when the said show cause notice was issued, the Enquiry Report was not available which is referred to in the second show cause notice which holds that the allegation of breach of clauses (a) and (d) of Regulation 13 has not been proved. Therefore, by no stretch of imagination, it can be held that the Appellant was put to notice that the Commissioner intended to disagree with the findings on the allegations recorded by the Enquiry Officer as far as clauses (a) and (d) of the Regulation 13 are concerned - the part of the impugned order which proceeds to set aside the order of revocation is legal and valid and no interference is called for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice was already issued, as stated above by the Commissioner of Customs, Pune alleging contravention of clauses (a), (d) and (e) of Regulation 13 of the Customs House Agents Licensing Regulations, 2004. 5 Thereafter, a show cause notice dated 19th October, 2012 was issued to the petitioner by the Commissioner of Customs, Pune. The said show cause notice refers to report of the Enquiry Officer (Assistant Commissioner of Customs, Division VI Thane Service Tax II, Mumbai). Three charges were framed against the Respondent. As far as the charge regarding violation of clauses (a) and (d) of Regulation 13 are concerned, the same were held as not proved . However, charge of violation of clause (e) of Regulation 13 was held as prove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of law framed in paragraph 4 of the Memorandum of Appeal. His first submission is that it cannot be said that the Commissioner of Customs had not put the Respondent to the notice that he intended to disagree with certain conclusions drawn in the Enquiry Report especially as regards the charge of violation of clauses (a) and (d) of Regulation 13 of the said Regulations. He submitted that the Respondent was made aware that even the allegation of violation of clauses (a) and (d) of Regulation 13 would be taken up for consideration by the Commissioner while exercising powers under clause 7 of the Regulation 22 of the Regulations. Lastly, he submitted that even assuming that the findings recorded by the Appellate Tribunal is correct, an opportu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voked the license which order was set aside on the ground that the Commissioner of Customs at Pune had jurisdiction under Regulation 22. The second show cause notice dated 19th October, 2012 was issued by the Commissioner of Customs, Pune in which in paragraph 5, there is a reference to the report submitted by the Enquiry Officer and the conclusion of the Enquiry Officer that charge based on violation of clause (e) of Regulation 13 was established and the charges based on violation of clauses (a) and (d) of Regulation 13 were not established. What is material is paragraph 7 of the show cause notice which reads thus : 7. In view of above, M/s. Pratima Clearing Agency situated at K building, 2nd Floor, 24, Walchand Hirachand Marg, Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... why the Enquiry report should not be relied upon while deciding earlier show cause notice dated 10th January, 2012. The second show cause notice itself reflects the findings recorded by the Enquiry Officer. It is true that in the first show cause notice, violation of clauses (a), (d) and (e) of Regulation 13 was alleged. But when the said show cause notice was issued, the Enquiry Report was not available which is referred to in the second show cause notice which holds that the allegation of breach of clauses (a) and (d) of Regulation 13 has not been proved. Therefore, by no stretch of imagination, it can be held that the Appellant was put to notice that the Commissioner intended to disagree with the findings on the allegations recorded by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been set aside only on the ground of breach of principles of natural justice. As we are not disturbing that part of the order by which the order of revocation of the license is set aside, if the said license continues to be valid as of today, this judgment and order will not affect the validity of the said license. 16 Accordingly, the Appeal must succeed in part. Hence, we pass the following order : ORDER (i) The impugned judgment and order of the Appellate Tribunal dated 17th September, 2014 to the extent to which the order of the Commissioner of Customs, Pune dated 28th March, 2013 is set aside is confirmed; (ii) However, it will be open for the Commissioner of Customs, Pune to issue a fresh show cause notice or a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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