https://www.taxtmi.com/caselaws?id=214944 The court held that under Regulation 22 of the Customs House Agents Licensing Regulations, 2004, the Commissioner of Customs has the authority to disagree with findings in the inquiry report and can issue orders as deemed appropriate. The Commissioner's discretion is not bound by lower officers' findings, and the absence of a provision requiring reasons for disagreement does not restrict the Commissioner's power. The decision allows the Commissioner to retain ultimate decision-making authority on CHA license matters. The reference was disposed of, directing the Writ Petition to the regular bench for further proceedings. en-us Thu, 19 Jul 2012 00:00:00 +0530 Mon, 11 Mar 2013 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214944 The court held that under Regulation 22 of the Customs House Agents Licensing Regulations, 2004, the Commissioner of Customs has the authority to disagree with findings in the inquiry report and can issue orders as deemed appropriate. The Commissioner's discretion is not bound by lower officers' findings, and the absence of a provision requiring reasons for disagreement does not restrict the Commissioner's power. The decision allows the Commissioner to retain ultimate decision-making authority on CHA license matters. The reference was disposed of, directing the Writ Petition to the regular bench for further proceedings. Case-Laws Customs Thu, 19 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214944