2014 (11) TMI 855

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.... Per: P R Chandrasekharan: The appeal 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. Agg....

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....VI, Thane, Service Tax - II, should not be relied 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 b....

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....pendent application of mind by the Commissioner 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 t....

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.... officer's report is being differed with, which has 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 exa....