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2016 (10) TMI 263 - DELHI HIGH COURT

2016 (10) TMI 263 - DELHI HIGH COURT - 2016 (342) E.L.T. 24 (Del.) - Pre-meditation of Commissioner of Customs - the Commissioner of Customs already made up his mind to revoke the licence of the petitioner - Regulation 20 of the Regulations:- Procedure for revoking licence or imposing penalty - Held that: - Perusal of the show cause notice dated 31.08.2016 does not create an impression that there is any pre-meditated determination by the Commissioner of Customs. The Commissioner of Customs has p .....

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Commissioner of Customs - contention of the petitioner that the higher authority has appointed a junior authority as an inquiry officer, also not sustainable. - Petition dismissed - decided against petitioner. - W.P.(C) 8989/2016 - Dated:- 3-10-2016 - MR SANJEEV SACHDEVA J. For the Petitioner: Mr. Priyadarshi Manish with Ms. Anjali J. Manish, Advocates. For the Respondents: Mr. Sanjeev Narula with Mr. Abhishek and Ms. Vinita, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. The petitioner .....

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f the Supreme Court in Siemens Ltd. vs. State of Maharashtra and Others: (2006) 12 SCC 33 to contend that when notice is issued with pre-meditation, a writ petition would be maintainable. Learned counsel for the petitioner also relies upon the decision of the Supreme Court in Oryx Fisheries Private Limited vs. Union of India and Others: (2010) 13 SCC 427 to contend that the at the show cause notice stage itself, a person must be told all the charges against him so that he can take his defence an .....

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d to as the Regulations) and the inquiry report referred to in paragraph 26 of the show cause notice dated 31.08.2016 is an inquiry which is yet to be conducted in terms of Regulation 20(2) of the Regulations. 4. It is contended that the Commissioner of Customs has not made up any mind. The language of the show cause notice dated 31.08.2016 is standard and the petitioner has been put to notice in terms of Regulation 20(1) of the Regulations. 5. Regulation 20 of the Regulations reads as under:- 2 .....

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o specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to inq .....

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ng the correct position. (4) The Customs Broker shall be entitled to cross-examine the persons examined in support of the grounds forming the basis of the proceedings, and where the Deputy Commissioner of Customs or Assistant Commissioner of Customs declines to examine any person on the grounds that his evidence is not relevant or material, he shall record his reasons in writing for so doing. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Cu .....

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rty days, any representation that he may wish to make against the said report. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days from the date of submission of the report by the Deput .....

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voke the licence or impose penalty and to submit within 30 days a written statement of defence. In terms of Regulation 20(2), the Commissioner on receipt of a written statement from the Customs Broker is empowered to direct the Deputy Commissioner or Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs Broker. 7. Paragraph 25 of the show cause notice reads as under:- 25. The Inquiry Authority shall submit a report within 90 days of the issuance of t .....

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their comments. Ms. Manjula Verma, Assistant Commissioner of Customs has been appointed as an Inquiry Officer. 2. Paragraph 26 of the show cause notice dated 31.08.2016 reads as under:- 26. Now, in view of the above, and in terms of provisions of Regulation 20 of CBLR, 2013, M/s KVS Cargo 2151/2-A, First Floor, New Patel Nagar, New Delhi holding CHA License No. R-Ol/DEL/Cus/2014 (PAN No. AJ1PJ5841R), valid up to 25/11/2023, issued by the Commissioner of Customs (I&G), New Delhi are hereby ca .....

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from them in terms of Regulation 20 of CBLR, 2013 for failure to comply. Math the provisions of Regulation 11(a), 11(d), 11(e) and 11(n) of CBLR, 2013; c) penalty should not be imposed on them in terms of Regulation 20 of CBLR, 2013. 9. Reading of paragraph 26 shows that it is only putting the petitioner to notice in terms of Regulation 20(1) of the Regulations. The impugned notice further shows that complete opportunity is being granted to the petitioner to furnish evidence in support of their .....

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