TaxTMI 
TaxTMI 
2009 (7) TMI 723
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....ntage of sucrose content in the raw cane sugar did not meet the Standard Input-Output Norms (SION). The test report was alleged to be tampered with, in order to being the sucrose contents within the range specified in the SION. In pursuance of the above Intelligence, the registered office, sugar factory and the corporate office of M/s. Shree Renuka Sugars Limited as well as the petitioner's premises were searched. Consequent upon further proceedings, the second respondent issued a show cause notice vide Annexure 'C' dated 31-12-2007 to M/s. Shree Renuka Sugars Limited as well as to the petitioner asking them to explain within a period of 30 days from the date of receipt of the said notice, as to why action should not be initiated on the gro....
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.... that may have been committed. He is neither an importer nor the final recipient of the goods. He being a Customs House Agent is not liable for any action in this case. 3. Arguments were addressed on 29-6-2009. Even today, when further arguments were advanced, the learned Counsel for the respondents remained absent. On hearing the learned Counsel for the petitioner, this Court is of the considered view that an interference is called for, for the following reasons. 4. The impugned order has been passed under Regulation 20(2) of the Customs House Agents Licensing Regulations, 2004, which reads as follows: "20. Suspension or revocation of licence (1)………………. (2) Notwithstanding anything contained in sub-regulation (1)....
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....at in terms of the show cause notice, a period of 30 days was granted to him to reply to the same. Even before he could file his reply to the show cause notice, the impugned order of suspension has been passed on 18-1-2008. The said order having been passed within a period of 30 days as mentioned in the show cause notice itself, is, therefore bad in law for violating the rules of natural justice. The petitioner has not been heard in a case where time was granted to him to make his submissions. He further submits that the provision for an appeal provided under 22(8) of the Regulation would not be applicable in the instant case, in view of there being a gross violation of the rules of natural justice while passing the impugned order. The impu....
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....a violation of a principle of natural justice or where vires of the Act is in question. In the aforementioned circumstances, the alternative remedy has been held not to operate as a bar." Hence in spite of the existence of an alternate remedy, the exercise of the discretionary jurisdiction of this Court under Article 226 of the Constitution of india is called for. 6. Moreover, 'Rule' has been issued by the order dated 12-2-2009. Hence the petitioner, at this stage cannot be relegated to the alternate forum. 7. It is contended that Regulation 20(2) of the Regulations contemplates that action could be taken only when the same is immediate in nature. The show cause notice having been issued almost three years after the period of alleg....