Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1999 (10) TMI 385

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aruna Gupta, DR, for the Respondents. [Order per : V.K. Asthana, Member (T)]. -  In this appeal, appellants have challenged the order issued under Section 21 of CHALR, 1984 vide order No. S. 34/27/97 I&B Cus., dated 28-1-1999 issued by Commissioner of Customs. The issue concerns revocation of the Custom House Agents Licence issued to appellants under Regulation 21 ibid with immediate e....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e totally based on the Inquiry Officer's Report without a detailed discussion on the submissions made by the appellants as can be seen from the sentences extracted from the order impugned as under :- "The Inquiry Officer's report clearly reveals that M/s. Transmarine Corporation were signing Shipping Bills, Bills of Entry, Baggage Declarations etc. for and on behalf of other firms. The most ser....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uiry were not made available to the appellants. These are also material to the dispute in as much as that the persons who had given statements against them should have been made available to them for cross-examination etc. 5. Learned DR on the other hand submits that as is evident from Inquiry report itself (internal page-7 and page 42 of Paper Book) the appellants had waived the right of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not want to elaborately discuss the details. On this count, we find that the order is a non-speaking order and requires to be set aside and the matter remanded for reconsideration. 7. We also find that in reply to the show cause notice while considering the enquiry of the AC, appellants had clearly submitted to ld. Commissioner that said Inquiry Report has not followed the proper procedur....