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2018 (3) TMI 289 - HC - CustomsValidity of SCN - Revocation of CHA License - forfeiture of security deposit - Department of Revenue Intelligence (DRI) initiated investigation on the allegation of undervaluation - whether the impugned show cause notice dated 31.10.2014 is liable to be set aside on the ground that it still continues to have the inherent defects, which were pointed out by this Court while setting aside the earlier show cause notice dated 02.07.2014, issued on identical grounds? Held that: - What is to be remembered is that, both the show cause notices are issued on the same set of facts and therefore, there is bound to be repetition of the factual averments. Therefore, the petitioner cannot contend that both notices are verbatim repetition of each other. If it is not so, then also the respondent would be faulted. Therefore, I am not inclined to take note of the said submission for upholding that the impugned show cause notice is not sustainable. What is required to be seen is whether the respondent had borne in mind the object for issuing a show cause notice while issuing the impugned show cause notice. The purpose of issuing a show cause notice is to intimate the party, who has to show cause as to what is the allegation against the said noticee, for which he as to respond. Therefore, show cause notice apart from being clear and unambiguous and specific, it should also be issued with an open mind, which should be manifest on reading of the show cause notice. hat has been mentioned in the show cause notice is a proposal, whereby, the respondent proposed to take action in accordance with Regulation 20(1) of the CBLR. Thus, the petitioner has adequate opportunity to put forth all their contentions by answering to the show cause notice and on the grounds raised by the petitioner, the impugned show cause notice cannot be interfered with. Consequently, the writ petition is liable to be dismissed - petition dismissed. Renewal of CHA License - Held that: - Admittedly, as on the date, when the petitioner's application for renewal of the custom broker licence was rejected, there was no conclusive finding rendered against the petitioner holding that their conduct was not satisfactory with relevant to the obligation mentioned in the CBLR - I am unable to agree with the conclusion recorded by the respondent while rejecting the application for renewal stating that the conduct of the custom Broker is not found to be satisfactory, with reference to the obligations mentioned in the CBLR. Thus, the petitioner's application for renewal is to be rejected on the ground that it would amount to pre-deciding the issue, which is subject matter of show cause notice dated 31.10.2014. Therefore, the order rejecting the petitioner's application for renewal of custom brokers licence has to be set aside petition allowed. Petition allowed in part.
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