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2011 (2) TMI 1172 - HC - CustomsSuspension of CHA licence - investigations against the respondent CHA allegedly found that the partner of the respondent firm and its employee had aided and abetted the importers in filing refund claims of 4% SAD in respect of wooden logs in terms of Notification No. 102/2007-Cus. - During the course of search at the respondent CHA’s business premises, certain departmental files relating to such refund claims filed by the importers came to be found - Held that:- Regulation 22 of the Regulations provides for the procedure for suspending or revoking licence. The said regulation provides for issuance of a notice by the Commissioner of Customs to the Customs House Agent, in writing, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said CHA to submit, within the period specified therein a written statement of defence etc. Upon receipt of the written statement from the CHA, the Commissioner of Customs is required to direct the Deputy Commissioner of Customs or the Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the CHA, no such procedure as contemplated under regulation 22 of the Regulations has been carried out by the Commissioner, Had such a procedure been followed by the Commissioner, the Deputy Commissioner of Customs or Assistant Commissioner of Customs while conducting the inquiry as contemplated under sub-regulation (2) of regulation 22 of the Regulations would be required to inquire into all facts which were not admitted by the CHA, which in the present case would be the routine practice of the department of permitting the employees of the CHAs to take the files of the department to the office premises of the CHA for the purpose of further processing, no such inquiry has been caused to be made by the Deputy Commissioner of Customs or Assistant Commissioner of Customs as contemplated under regulation 22 of the Regulations, causing immense prejudice to the respondent CHA, it is not possible to state that the Tribunal has committed any legal error so as to give rise to any question of law, much less, a substantial question to law. The appeals, being devoid of merit, are therefore, dismissed
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