2014 (11) TMI 855

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....is directed against Order-in-Original No: 04/COMMNR/12-13 dated 28/03/2013 passed by the Commissioner of Customs, Pune. 2. Vide the impugned order, the learned adjudicating authority revoked the CHA licence bearing No. PNR/MIRAJ/013/2005 issued to M/s. Pratima Clearing Agency and also ordered forfeiture of the entire amount of the security deposit. Aggrieved of the same, the appellant is before u....

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....ed upon while deciding the show cause notice issued vide notice dated 10/01/2012. The appellant vide letter dated 30/11/2012 submitted that they have no objection if the enquiry report dated 13/04/2011 is relied upon. Subsequent to the said reply, the impugned order has been passed differing with the conclusions drawn in the enquiry report submitted by the enquiry officer. In the enquiry report, t....

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.... of Customs, Pune. 3.1 He further submits that, since the appellant has not been put to notice as to the reasons why the Commissioner of Customs, Pune, want to differ with the enquiry report, principles of natural justice is violated. Therefore, he pleads for setting aside the impugned order. 4. The learned Dy. Commissioner (AR), appearing for the Revenue, reiterates the findings of the adjudica....

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....as not been done in the instant case. The appellant should have been given a reasonable opportunity of submitting their defence against the charges made. Further, in the present order, the Commissioner of Customs, Pune has merely borrowed the "mind" of Commissioner of Customs, Mumbai who had revoked the licence without making any independent examination of the issues involved. The said order of th....