TMI Blog2016 (10) TMI 263X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as it offers an opportunity of a personal hearing Inquiry report - inquiry not conducted - appointment of an inquiry officer - Held that: - In terms of Regulation 20(1) Regulations, the Commissioner of Customs is to appoint a Deputy Commissioner of Customs or Assistant Commissioner of Customs, who is subordinate authority to the 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 Narul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ow cause notice has been issued in terms of Regulation 20(1) of the Customs Brokers Licensing Regulations, 2013 (hereinafter referred 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:- 20. Procedure for revoking licence or imposing penalty. (1) The Commissioner of Customs shall issue a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Customs, as the case may be, shall prepare a report of the inquiry and after recording his findings thereon submit the report within a period of ninety days from the date of issue of a notice under sub-regulation (1). (6) The Commissioner of Customs shall furnish to the Customs Broker a copy of the report of the Deputy Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unds 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 this Show Cause Notice to the Commissioner of Customs (General), New Custom House, New Delhi. On receipt of the Inquiry Report, the same shall be shared with M/s KVS Cargo Limited, Custom Broker for their comments. 8. Paragraph 25 of the show cause notice dated 31.08.2016 shows that the Commissioner has merely appointed an Inquiry Authority, which has been directed to submit a report within 90 days. On receipt of the inquiry report, the same has been directed to be shared with the petitioner for their comments. Ms. Manjula Verma, Assistant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An opportunity of personal hearing is also being granted to the petitioner. 10. 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 put the petitioner to notice and has given an opportunity to the petitioner to produce evidence and also complies with the principles of natural justice in as much as it offers an opportunity of a personal hearing. 11. The judgments Siemens Ltd.(supra) and Oryx Fisheries Private Limited (supra) relied upon by the petitioner are clearly not applicable in the facts of the present case. As noted above, the show cause notice does not give an impression that there is a pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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