2013 (12) TMI 937

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....ional Commissioner (AR), for the Respondent. 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 iss....

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....able to be set aside. 3. On the other hand, Shri 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, therefor....

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....the persons at their residential addresses, the undersigned 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 th....