https://www.taxtmi.com/caselaws?id=267571 The court held that the Commissioner of Customs is not obligated to accept an inquiry report in favor of a Customs Broker and has the discretion to disagree based on independent assessment. It was ruled that communication of reasons for disagreement is essential under principles of natural justice, allowing the party to respond. The impugned order revoking the CHA license was quashed due to the failure to communicate reasons for disagreement, and the petitioner was granted the opportunity to present objections within two weeks. The Commissioner was instructed to conclude the proceedings within four weeks, and the petition was disposed of without costs. en-us Mon, 02 Nov 2015 00:00:00 +0530 Thu, 12 May 2016 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267571 The court held that the Commissioner of Customs is not obligated to accept an inquiry report in favor of a Customs Broker and has the discretion to disagree based on independent assessment. It was ruled that communication of reasons for disagreement is essential under principles of natural justice, allowing the party to respond. The impugned order revoking the CHA license was quashed due to the failure to communicate reasons for disagreement, and the petitioner was granted the opportunity to present objections within two weeks. The Commissioner was instructed to conclude the proceedings within four weeks, and the petition was disposed of without costs. Case-Laws Customs Mon, 02 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267571