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2022 (9) TMI 489 - AT - CustomsRevocation of Customs Broker License - forfeiture of whole amount of security deposited by the appellant - levy of fine - representation to the Inquiry Report not filed - HELD THAT:- The order dated 8.11.2021 does mention that despite 30 days having been granted to the appellant to file a representation, the appellant did not file the representation. The letter dated 25.8.2021 is at page 79 of the appeal memo. It merely encloses a copy of the Inquiry Report and requires the appellant to furnish a representation, if any, within 30 days of the issue of this letter - According to the appellant, the representation was submitted on 21.9.2021 but it has not been considered. The order passed by the Commissioner, therefore, deserves to be set aside on this ground alone. The matter is remitted to the Commissioner for passing a fresh order after taking into consideration the representation dated 20.9.2021 said to have been submitted by the appellant on 21.9.2021 - Appeal allowed.
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