TaxTMI 
TaxTMI 
2010 (8) TMI 812
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....dent. ORDER The appellants M/s Tass Clearing Services Pvt. Ltd. was a Customs House Agent (CHA) operating in the Customs House, Hyderabad. Noticing certain irregularities in the appellants handling of export of readymade garments by M/s. Seema Enterprises under cover of Shipping Bills seeking undue duty drawback by overinvoicing of the consignments, the CHA licence of the appellants was suspende....
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.... the enquiry officer was not furnished to the appellants. There was a gross violation of principles of natural justice and proceedings were inconsistent with, and involved violation of Regulation 22(6) & (7) of CHALR. 3. We have heard both sides. 4. We find that as per sub-clause (6) of the Regulation of 22 of CHALR, the Commissioner of Customs shall furnish the CHA a copy of the report of the D....
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.... orders as he deems fit." From the above clauses, we find that the provisions are mandatory that the Commissioner shall furnish a copy of enquiry report to the CHA and pass orders after obtaining representation, if any of the CHA. In the present case, a copy of the enquiry report was not furnished to the appellants. In the circumstances, we allow this appeal by way of remand to the Commissioner t....