https://www.taxtmi.com/acts?id=16738 The Commissioner issues a written notice stating proposed grounds for revocation and requires a written defence within not less than forty-five days and indication of desire for an oral hearing. The Commissioner may direct a Deputy/Assistant Commissioner to inquire within three months into grounds not admitted. The inquiring officer considers documentary and oral evidence, allows cross-examination, records reasons if evidence is excluded, prepares a report, and the Commissioner furnishes that report to the Authorised Courier, allowing not less than sixty days to submit representations before passing orders. en-us Fri, 27 Jul 2012 16:47:35 +0530 Sun, 24 May 2015 14:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16738 The Commissioner issues a written notice stating proposed grounds for revocation and requires a written defence within not less than forty-five days and indication of desire for an oral hearing. The Commissioner may direct a Deputy/Assistant Commissioner to inquire within three months into grounds not admitted. The inquiring officer considers documentary and oral evidence, allows cross-examination, records reasons if evidence is excluded, prepares a report, and the Commissioner furnishes that report to the Authorised Courier, allowing not less than sixty days to submit representations before passing orders. Act-Rules Customs Fri, 27 Jul 2012 16:47:35 +0530 https://www.taxtmi.com/acts?id=16738