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2017 (11) TMI 258 - BOMBAY HIGH COURTRevocation of CHA License - Jurisdiction - power of Commissioner of Customs (General), Mumbai to revoke license - order of revocation of license was earlier passed by the Commissioner of Customs (General), Mumbai was set aside by the Appellate Tribunal on 18th June, 2012 on the ground that the Commissioner of Customs, Mumbai lacks jurisdiction as the license was issued by the Commissioner of Customs, Pune - Whether the Appellate Tribunal ought to have given an opportunity to the Appellant to issue a fresh show cause notice to the Respondent - principles of Natural Justice. Held that: - It is true that in the first show cause notice, violation of clauses (a), (d) and (e) of Regulation 13 was alleged. But when the said show cause notice was issued, the Enquiry Report was not available which is referred to in the second show cause notice which holds that the allegation of breach of clauses (a) and (d) of Regulation 13 has not been proved. Therefore, by no stretch of imagination, it can be held that the Appellant was put to notice that the Commissioner intended to disagree with the findings on the allegations recorded by the Enquiry Officer as far as clauses (a) and (d) of the Regulation 13 are concerned - the part of the impugned order which proceeds to set aside the order of revocation is legal and valid and no interference is called for. The Appellate Tribunal ought to have granted an opportunity to the Commissioner of Customs to issue a fresh or supplementary show cause notice putting the Respondent to the notice that while deciding the first show cause notice, the Commissioner intends to disagree with the findings recorded by the Enquiry Officer. Appeal allowed in part.
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