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2018 (9) TMI 45 - AT - CustomsRevocation of registration of appellant as a Courier Agency - Forfeiture of Security deposit - imports alleged to contain concealed contraband in the form of gold - Smuggling in Gold - misusing of authorization for clearing consignments - competence of the Commissioner to suspend the licence - Regulation 14 of Courier Imports and Exports (Clearance) Regulations 1998 (as amended) - Initiation of revocation proceedings without any inquiry. Held that:- Regulation 14 empowers the competent authority to direct forfeiture of security deposit for failure to comply with the conditions of registration under Regulations or of the Act. The first step to revocation is the placing of authorized courier on notice of the grounds on which such eventuality is proposed and to be given an opportunity of making a representation in writing and a further opportunity of being heard in their defence. In the present case, instead of a mere order of suspension, it was with the stated purpose of conducting an inquiry before taking up the process of revocation of registration. In view of the expressed intention to conduct an enquiry for which powers conferred under regulation 14 was invoked and, in the circumstances where the grounds against the authorized courier are not established prima facie, it is obvious that enquiry that was to be conducted was not brought to its logical conclusion as mandated in the proviso, i.e. to proceeding with the revocation or restoration of the licence. There is no record of the outcome of the enquiry either in the order of deregistration or in the show cause notice proposing deregistration Thus, the proceedings had commenced with show cause notice without reference to the grounds contemplated by the Principal Commissioner for suspension - The revocation proceedings were initiated for the very same incident upon which no inquiry has been conducted. Without such inquiry, the initiation of proceedings is itself in jeopardy. For these reasons, the revocation is set aside. Appeal allowed - decided in favor of appellant.
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