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2015 (10) TMI 2327 - AT - CustomsFailure to comply with direction of Tribunal – No SCN issued under Regulation 22 of CHALR, 2004 – No offence reported to DRI thus license should not have been revoked – Appellant contends that once mandatory condition is not fulfilled, authority shall have no jurisdiction over the matter - Held That:- Tribunal shall not give further direction which is beyond jurisdiction since there is no date of offence report coming out from record to revive proceeding - Appeal is allowed to the limited extent against revocation of license – Decision made in case of Commissioner of Customs Vs. A.M. Ahmed & Co [….] and Tata Chemicals Ltd. Vs. Commissioner of Customs (Preventive), Jamnagar [2015 (5) TMI 557 - SUPREME COURT] followed. Proceeding pending before Tribunal shall have its independent effect – Court does not agree that present matter is out of its jurisdiction – Decided partially in favour of Appellant.
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