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2015 (8) TMI 142 - HC - CustomsRevocation of CHA License - violations of the Customs House Agents Licensing Regulations, 2004 and particularly Regulations 12 and 13 (a), (d) and (n) - Held that:- Since the Commissioner expressed his disagreement with the findings recorded by the Inquiry Officer in their entirety, the Regulations though permit him to hold a de novo inquiry, that could be only after due notice to the respondent in that behalf. In other words, a notice indicating the disagreement with the findings of the Inquiry Officer, the extent of such disagreement and the prima facie reasons for such disagreement, ought to be communicated and that notice should be served on the agent like the respondent. After such an agent responds to the notice and if the Commissioner is further satisfied that the explanation does not deserve acceptance, he is free to hold a de novo inquiry and into all charges. This is not merely a matter of procedure but one of substance. - Matter remanded back - Appeal disposed of.
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