TaxTMI 
TaxTMI 
2013 (12) TMI 937
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....ondent. ORDER The appellant, who is a CHA has filed this appeal against the order of revocation of their CHA licence by the Commissioner of Customs (General) on 15-10-2009. 2. The ld. Counsel for the appellant submits that an inquiry was initiated against the appellant for violation of Regulations 12, 18(1) and 13(n) of CHALR, 2004, on 19-1-2007 by issuing article of charges. (a) A reply was f....
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....ri Navneet, ld. DR strongly opposed the contentions of the ld. Advocate and submits that the appellant is a CHA, who appeared before the inquiry officer on 12-3-2008 and was knowing that the matter was fixed for hearing on 18-19-3-2008 and thereafter he has not taken any steps to know the next date of hearing in the proceedings against him, therefore, it cannot be held that principles of natural j....
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....gned would be getting the letter served at their office premises". 7. Thereafter a report was sought from the ld. AR to produce the records whether notices of hearing for 26-27-3-2008 was served on the persons or not, as the same is not available in the records, therefore, presumption goes against the Revenue. It is held that notices for the hearing to be held on 26-27-3-2008 were not served on t....