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2014 (6) TMI 86 - HC - CustomsRevocation of CHA License - Ex parte order - Denial of right to be heard - Held that:- The reply – though termed interim – was given within the period prescribed. The noting sheet records an entry acknowledging that the reply was received by customs authorities; the noting was made on 03- 03-2014. The next day, i.e. 04-03-2014, a decision to forward the reply to the Inquiry Officer was taken. Unfortunately for the petitioner, that office prepared the report on 04.03.2014, after assuming that the petitioner had nothing to say - Regulation 22 mandates that the CHA should be given hearing before action is taken. In this case, the show cause notice was issued on 30-01-2014; 30 days’ time was given to the CHA to respond to the allegations. A reply was furnished. The respondent’s argument that the reply had to be given directly to the Inquiry Officer is without merit, because it is upon receipts of reply by the Commissioner – i.e. the notice issuing official – and a further order by him, that the Inquiry Officer assumes power – under Regulation 22(2) to proceed further. In this case, no such order was made; the Inquiry Officer’s report is premised almost entirely on the investigation report and its allegations - The insistence upon giving an opportunity of hearing to a CHA whose license is suspended, is not an idle formality which sadly the impugned order assumes it to be. The impugned inquiry report, therefore, cannot be sustained - Matter remanded back - Decided in favour of assessee.
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