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2015 (10) TMI 2033 - HC - CustomsRevocation of registration of Authorised courier – Smuggling of Gold - Assessee contended that no SCN or notice issued setting out grounds on which registration revoked nor an opportunity of being heard is given to put forth their contentions – Revenue contended that allegations are serious and it is not for the first time assessee has been involved in such incidence; thus revocation cannot be set out as unreasonable – Held That:- No SCN or notice issued which states the ground of revocation of registration as per Regulation 14 – Independent SCN should have been issued for incidence of 8th September, 2015 - Principal Commissioner was not justified in suspending the registration; order is thus unsustainable – Authorities are still free to take steps as per Regulation 14 – Decided in favour of appellant.
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