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2010 (1) TMI 955 - HC - CustomsCHA licence – power of Commissioner - Commissioner of Customs (General) indicated his disagreement with the findings of the enquiry officer – Held that:- Where the enquiry report is not to the satisfaction of the Commissioner, Regulation 23 makes no provision for disagreement therefor - there is no power or authority to the Commissioner to disagree with the report of the enquiry officer - action of any body or authority in excess of their power or in violation of the restrictions placed on their powers is ultra vires - action of the appellant-Commissioner of Customs (General) was in violation of principles of natural justice - order of the Commissioner cancelling CHA licence and forfeiting security deposit set aside
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