Procedure for revocation of registration

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..... evoke the registration and requiring the said person to submit within such time as may be specified in the notice not being less than thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, nominated by him, a written statement of defence and also to specify in the said statement whether he desires to be heard in person by the said Deputy Commis .....

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..... examined in support of the grounds forming the basis of the proceedings and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs, declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. 1 [ (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Com .....

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..... ed carrier, pass such orders as he deems fit. ************* NOTES:- 1. Substituted vide NOTIFICATION No. 61/2021-Customs (N.T.) dated 23-07-2021 before it was read as (5) Deputy Commissioner of Customs or Assistant Commissioner of Customs, shall prepare a report of the inquiry recording his findings after the conclusion of the inquiry. - - statute, statutory provi .....

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