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2014 (11) TMI 855 - CESTAT MUMBAIRevocation of CHA License - Forfeiture of security deposit - contraventions of Regulations 13(a), (d) and (e) of the CHALR, 2004 - Held that:- In the enquiry report it has been clearly stated that the charges of contravention of Regulations 13(a) and 13(d) of are held to be “not proved”. The charge of contravention of only Regulation 13(e) regarding exercising due diligence is proved. There is no bar in the licensing authority, the Commissioner of Customs, taking a view different from those contained in the enquiry officer's report as held by the hon'ble Bombay High Court in the case of Delta Logistics vs. Union of India 2012 (286) ELT 517. However, if the licensing authority wants to take a different view, the appellant should be put to notice as to why the enquiry officer's report is being differed with, which has not been done in the instant case. The appellant should have been given a reasonable opportunity of submitting their defence against the charges made. Further, in the present order, the Commissioner of Customs, Pune has merely borrowed the “mind” of Commissioner of Customs, Mumbai who had revoked the licence without making any independent examination of the issues involved. - Decided in favour of appellant.
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