TaxTMI 
TaxTMI 
TaxTMI 
2010 (1) TMI 955
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....of violation of Regulation 14(d) & 20(7) of the Customs House Agents Licensing Regulations (CHALR), 1984? Factual Matrix : 3. The factual matrix reveals that on the basis of report dated 8th June, 2001 received from the Central Intelligence Unit, New Custom House, Mumbai, the CHA licence was suspended vide Order No. 27/2001 and, thereafter, an enquiry was initiated to enquire into the charges framed against the respondent, a Custom House Agent (CHA for short). 4. The enquiry officer submitted his report dated 22nd December, 2003. After receipt of the said report, the Commissioner of Customs (General) finding it difficult to agree with the report of the enquiry officer issued notice to CHA dated 20th September, 2004 recording an....
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....ith the report of the enquiry officer. In the result, the order of cancellation of licence and forfeiture of security amount was quashed and set aside. As a matter of fact, both grounds on which the order of the Commissioner was set aside revolved around breach of principles of natural justice. 8. Being aggrieved by the aforesaid order, Revenue has invoked appellate jurisdiction of this Court under Section 130 of the Customs Act, 1962 as stated in the opening part of this judgment. Rival Submissions : 9. Mr. Jetly, learned counsel appearing for the Revenue vehemently argued that the impugned order passed by the Tribunal suffers from non-application of mind apart from the fact that perversity apparent on the face of the order. H....
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....ah, thus, urged that there is no power in the Commissioner to disagree with enquiry officer issue disagreement notice. He also placed reliance in support of his submission on the order of the Tribunal in the case of Varma & Sons v. Commissioner of Customs (G), Mumbai, 2009 (235) E.L.T. 344 (Tri.-Mumbai). Consideration : 11. Having heard rival parties, it is necessary to observe that rules, regulations, schemes, bylaws orders made under statutory powers are all comprised in delegated legislation. Delegated legislation permits utilisation of experience and consultation with interests affected by the practical operation of statutes. 12. Subordinate legislation is made by a person or body by virtue of the powers conferred by a stat....
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....ee Sukhdev Singh v. Bhagatram, AIR 1975 SC 1331). 14. With the above stated legal position, for appreciation of legal controversy and resolution thereof, it is necessary to turn to the relevant regulation 23, which reads as under : 23. Procedure for suspending or revoking licence under Regulation 21. - 1. The Commissioner shall issue a notice in writing to the Custom House Agent stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said agent to submit within such time as may be specified in the notice not being less than forty-five days, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs nominated by him, a written statement of defence and also to specify in ....
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....toms and shall require the Custom House Agent to submit within the specified period not being less than sixty days any representation that he may wish to make against the findings of the Assistant Commissioner of Customs. 7. The Commissioner shall after considering the report of the inquiry, and the representation thereon, if any, made by that Custom House Agent, pass such orders as he deems fit. 8. Any Custom House Agent aggrieved by any decision or order passed under the regulation 21 or sub-regulation (7) of regulation 23, may appeal under section 129A of the Customs Act, 1962, to the Customs and Central Excise Gold (Control) Appellate Tribunal established under Section 129(1) of Customs Act, 1962. 15. Regulation 21 emp....
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....ority to the Commissioner to disagree with the report of the enquiry officer. As observed hereinabove, an action of any body or authority in excess of their power or in violation of the restrictions placed on their powers is ultra vires. The reason is that it goes to the root of the power of such authority and the declaration of nullity is the only relief that is granted to the aggrieved party. One more principle of law gets attracted in this case laid down by the Apex Court in the case of State of Uttar Pradesh v. Singhara Singh, AIR 1964 SC 358; wherein the Court recognised principle that where a power is given to do a certain thing in a certain way, the thing must be done in that way or not at all and the other methods of performance are....