2014 (9) TMI 63

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....r is under appeal in appeal case No.C/57236/2013 before the Tribunal being filed in 06.05.2013. 2. Subsequent to the order dated 31.3.2013 show cause notice dated 01.02.2013 was issued to grant post decisional hearing to the appellant on 15.02.2013. 3. It was explained by the Officer present that for the default of the appellant and no appearance, subsequent notices were issued. At this stage ld. Counsel for the appellant submits that reply to the notice dated 01.02.2013 was submitted to the ld. Commissioner on 13.02.2013 seeking copies of documents relied upon for defence reply. Correspondences between both the parties continued upto 31st August, 2013. Finally the matter was disposed by an order dated 07.11.2013 confirming the suspen....

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.... Commissioner to - without any previous show cause or any previous hearing - wherever immediate action is warranted, direct suspension of license pending an inquiry. Regulation 22 spells out the procedure for suspension or regulation of license. It is in effect the procedure to be adopted for the purpose of holding an inquiry. However, proviso to Regulation 22(1) reserves the right of the Commissioner of Customs to order immediate suspension of the CHA license. A close reading of these provisions would disclose that the power to direct immediate action is confined to taking it within 15 days from the date of receipt of a report from the investigating authority. In this case the report of the investigating authority. In this case the report ....