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2015 (11) TMI 502 - AT - CustomsSeizure of goods - Attempt to smuggle goods - Misdeclaration of goods - Attempt to export red sander logs in guise of export of furniture - Suspension of CHA License - Held that:- Conclusion is irresistible and compelling that there has occurred gross violation of due process and there was total non-application of mind which culminated in the impugned order. The inquiry report dated 16.09.2014 exonerated the appellant wholly on analyses of the material on record referred to and reliance on statements of the appellant; of the appellant s G. Card Holder, Shri S.K. Singh and rejection of the statement of Shri D.S. Rawat, the CMC employee, to the extent that such statement inculpates the appellant s G. Card Holder as having been associated with the transaction in issue. - respondent in prohibiting the appellant from exercising his constitutionally entrenched right to pursue his occupation/business, without authority of law and what is more, contrary to rights declared in his favour pursuant to the final order of the Tribunal dated 3.7.2014. Revocation of his licence by the impugned order is another instance of acting without a semblance of an authority of law and in egregious abuse of seminal and elementary principles of due process. A senior officer of the rank of Commissioner of Customs is expected to be familiar at least with elementary standards of fairness and of principles of procedural principles - As a consequence of the perverse and shoddy processing of the case, the appellant is made a victim of patently incompetent administration of the law. We therefore consider it to appropriate, in the facts and circumstances of the case, to declare the impugned order dated 5.12.2014 passed by the Commissioner of Customs (General), New Delhi as void ab initio. - Decided in favour of appellant.
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