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2020 (7) TMI 592 - AT - CustomsRevocation of Customs Broker license - forfeiture of security deposit - imposition of penalties - concealment of good bars inside slippers - HELD THAT:- The Commissioner of Customs has, merely, concurred with the findings of the inquiry authority and, without narration, let alone consideration, of the several submissions relating to the inquiry, to the extent of repeating the assessment of threats posed to the nation by the lack of diligence on the part of the ‘customs broker’, proceeded to revoke the license. It is settled law that, in the absence of a specific procedure, the principles of natural justice shall govern any action that leads to detriment. It would appear that the inquiry had not distinguished itself by conformity to the fundamental requirement of notice of intention to conduct hearings. The request for cross-examination off investigating officer emanated from the charged ‘customs broker’ and it was incumbent upon the inquiry authority to intimate, and carry on with the deposition of the summoned witness, in, and unfailingly so, the presence of the noticee. In the absence of acceptability of the enquiry report and the consequent reliance placed upon it by the Commissioner of Customs, we are unable to take a view on the correctness, or otherwise, of the charge in the notice issued to the appellant. Accordingly, we set aside the impugned order and direct the Commissioner of Customs to institute a fresh inquiry and, after detailed consideration of the report arising therefrom as well as the response of the noticee, if any, to pass a detailed order of finding. Appeal disposed off.
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