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2016 (10) TMI 263 - HC - CustomsPre-meditation of Commissioner of Customs - the Commissioner of Customs already made up his mind to revoke the licence of the petitioner - Regulation 20 of the Regulations:- Procedure for revoking licence or imposing penalty - Held that: - Perusal of the show cause notice dated 31.08.2016 does not create an impression that there is any pre-meditated determination by the Commissioner of Customs. The Commissioner of Customs has put the petitioner to notice and has given an opportunity to the petitioner to produce evidence and also complies with the principles of natural justice in as much as it offers an opportunity of a personal hearing Inquiry report - inquiry not conducted - appointment of an inquiry officer - Held that: - In terms of Regulation 20(1) Regulations, the Commissioner of Customs is to appoint a Deputy Commissioner of Customs or Assistant Commissioner of Customs, who is subordinate authority to the Commissioner of Customs - contention of the petitioner that the higher authority has appointed a junior authority as an inquiry officer, also not sustainable. Petition dismissed - decided against petitioner.
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