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2017 (3) TMI 129 - AT - CustomsRevocation of CHA Licence - Jurisdiction - whether the Department have jurisdiction to re-open the case which has been decided in the favour of CHA after the due process of law? - Held that: - reopening the case against the appellant CHA after completion of the Original proceedings is not contemplated under CBLR. Commissioner having passed the original order in favour of the appellants cannot reopen the issue with a fresh Show Cause Notice and pass fresh orders revoking the licence. With a passing of the first order, Commissioner becomes Functus Officio and will not enjoy the power to decide the matter afresh - the proprietorship firm terminates with the death of the proprietor and the proceedings against the proprietor would stand abated, no fresh SCN can be issued to the new proprietor - appeal allowed - decided in favor of appellant.
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