TMI Blog2014 (11) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... 517. However, if the licensing authority wants to take a different view, the appellant should be put to notice as to why the enquiry officer's report is being differed with, which has not been done in the instant case. The appellant should have been given a reasonable opportunity of submitting their defence against the charges made. Further, in the present order, the Commissioner of Customs, Pune has merely borrowed the “mind” of Commissioner of Customs, Mumbai who had revoked the licence without making any independent examination of the issues involved. - Decided in favour of appellant. - Appeal No.C/87344/2013 - - - Dated:- 17-9-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Shri Anil Balani, Adv. For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eport dated 13/04/2011 is relied upon. Subsequent to the said reply, the impugned order has been passed differing with the conclusions drawn in the enquiry report submitted by the enquiry officer. In the enquiry report, the enquiry officer has come to the conclusion that the charge of contravention of Regulation 13(a) is not proved inasmuch as the appellant had proper authorisation from the importer for undertaking the import transactions. The inquiry report further held that there is no contravention of Regulation 13(d) inasmuch as the appellant had advised the client to comply with the customs formalities. The only charge held to be proved against the appellant was lack of diligence in his functioning as a CHA. However, in the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instant case. The appellant should have been given a reasonable opportunity of submitting their defence against the charges made. Further, in the present order, the Commissioner of Customs, Pune has merely borrowed the mind of Commissioner of Customs, Mumbai who had revoked the licence without making any independent examination of the issues involved. The said order of the Mumbai Customs Commissioner has already been set aside by this Tribunal vide order dated 18/06/2012. Therefore, no reliance can be placed on the said order. In view of this position the impugned order is clearly unsustainable in law, hence the same deserves to be set aside. 6. Accordingly, we set aside the impugned order and allow the appeal with consequential relie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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