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    <title>2019 (9) TMI 1302 - CALCUTTA HIGH COURT  </title>
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    <description>In a customs disciplinary appeal concerning revocation of a customs house agency licence, the tribunal&#039;s order was set aside because the matter required fresh adjudication on merits after hearing the interested parties and giving a reasoned decision. The court treated the timeline for submission of the enquiry report as directory, not mandatory, and directed that the appeal be decided on merits. The confiscation of the security amount furnished by the respondent was also set aside, and the matter was remitted to the tribunal for reconsideration.</description>
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      <description>In a customs disciplinary appeal concerning revocation of a customs house agency licence, the tribunal&#039;s order was set aside because the matter required fresh adjudication on merits after hearing the interested parties and giving a reasoned decision. The court treated the timeline for submission of the enquiry report as directory, not mandatory, and directed that the appeal be decided on merits. The confiscation of the security amount furnished by the respondent was also set aside, and the matter was remitted to the tribunal for reconsideration.</description>
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