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2016 (5) TMI 598

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..... Commissioner may consider the petitioner’s request for restoration of the license, pending enquiry and such application shall be dealt with on its own merits and in accordance with law without being uninfluenced by a prior prohibitive order and pendency of the enquiry. We also clarify that the enquiry shall be concluded by the Commissioner by applying his mind independently to the charges in the show cause notice, the explanation given by the petitioner thereto and the documents and materials relied upon by the petitioner. The Commissioner should not influence himself by any preliminary enquiries or findings in any preliminary report. Equally, the Commissioner is free to decide the issue uninfluenced by any prima facie or tentative observa .....

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..... ed or bogus. This was confirmed by the Authorities, namely, Foods Safety and Standards Authority of India in writing by letter dated 4th December, 2013. Thereafter, further process was undertaken. The goods were seized. A provisional release was directed after a fresh No Objection Certificate was produced on 3rd February, 2014. 4. The Customs Authorities have alleged that the certificate was collected and submitted by one Hemant Kumar Pol, an employee of the petitioner and thereafter statement came to be recorded. He handed over all documents to one Prakash Phapale on 6th November, 2013 and that is how the certificate from the Food Safety and Standards Authority of India was obtained. After several statements were recorded, the order was .....

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..... etition. 6. A prohibitory order passed by the Commissionerate at Kanpur on 20th January, 2015 and the show cause notice dated 28th February, 2015 was brought to our notice. Pertinently, Mr. Jetly sought time to point out when the Commissioner of Customs at Kanpur would complete and conclude the enquiry in pursuance of the show cause notice issued to the petitioner dated 28th February, 2015. 7. We placed the matter today, at the request of Mr. Jetly and after he sought time to file on affidavit. 8. Now, the affidavit has been filed and in which it has been indicated that the case papers were forwarded to the Kanpur Commissionerate. The Commissioner Customs, Central Excise and Service Tax, Kanpur has passed an order on 11th February, .....

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..... 2015. 11. After we have heard the petition and appeal for some time, we are of the view that interest of justice would be served, if we direct the Commissioner at Kanpur to conclude the proceedings as expeditiously as possible and within two months from the date of receipt of a copy of this order. If the proceedings could not be concluded for reasons other than non co operation of the petitioner, then, the Commissioner may consider the petitioner s request for restoration of the license, pending enquiry and such application shall be dealt with on its own merits and in accordance with law without being uninfluenced by a prior prohibitive order and pendency of the enquiry. We also clarify that the enquiry shall be concluded by the Commissi .....

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