TaxTMI 
TaxTMI 
2011 (9) TMI 166
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....s, 2004. The licence of the Petitioner was suspended by the Commissioner of Customs and on 29 October 2009, a chargesheet was issued containing four Article of Charges. On 23 December 2010, the Enquiry Officer exonerated the Petitioner of the charges. The Petitioner thereupon filed representations before the Commissioner of Customs on 6 January 2011 and 18 February 2011 in respect of the enquiry report. By his order dated 7 July 2011, the Commissioner of Customs passed an order by which he differed with the report of the Enquiry Officer and ordered revocation of the licence. 2. The contention of the Petitioner is that the Commissioner could not have differed with the report of the Enquiry Officer in view of a judgment of a Division ....
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....e report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nominated by him, a written statement of defence and also to specify in the said statement whether the Customs House Agent desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. Provided that the procedure prescribed in regulation 22 shall not apply in respect of the provisions contained in subregulation (2) to regulation 20. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs House Agent, or where no such sta....
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....of the report of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, and shall require the Customs House Agent to submit, within the specified period not being less than thirty days, any representation that he may wish to make against the findings of the Deputy Commissioner of Customs or Assistant Commissioner of Customs. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pass such orders as he deems fit within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under subregulation (5). (8) Any Customs House Agent aggrieved ....
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....formulating the charges, the Commissioner entrusts the enquiry to an Assistant or Deputy Commissioner to be nominated by him. The Assistant or Deputy Commissioner is a delegate of the Commissioner. After the report is submitted, the CHA is required to be furnished with an opportunity to submit his representation against the findings to the Commissioner. The final decision revoking the licence has to be taken by the Commissioner in whom the power to revoke the licence is vested in clause (7) of Regulation 22. With all respect to the judgment of the Division Bench, we are of the view that the judgment in Rajan Virji's case to the effect that the Commissioner of Customs has no power to differ with the report of the Enquiry Officer requires rec....