TaxTMI 
TaxTMI 
2009 (1) TMI 604
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....i Piyush Kumar submits that power under Regulation 20 of Customs House Agent Licensing Regulation, 2004 cannot be mechanically exercised. He submits that there are three laid down grounds which should be essentially present to invoke Regulation 20. His further submission is that the order passed has to show that Regulation 22 was given a fair play and such order should demonstrate how and the mann....
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....he issue is unsustainable. 3. Ld. Counsel further submits that when the order is passed under the law, that order should also show the manner of grant opportunity and examination of the evidence. That was not done. Therefore, the impugned order being unreasoned and non-speaking fails to stand. He therefore, categorically submits that the authorities should exercise the power in accordance wi....
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....he Commissioner should not have proceeded to cause failure of justice. 6. Ld. Counsel's argument on both the counts that the qualification prescribed under Regulation 19(1) is to be followed and secondly in relation to existence of essential ingredients of Regulation 20 read with Regulation 22 of Customs House Agent Licence Regulation, 2004 are to be brought to record for a proper proceeding....
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....t followed and the provisions of law are ignored any order passed shall not get sanction of law. It is needless to mention that not only justice is to be done but justice must be seemed to have been done. 7. With the aforesaid observation and findings this matter is remitted back to the Authority below setting aside the order dated 18-9-08 passed by the ld. Commissioner. 8. Ld. Counsel....