Just a moment...

Top
Help
AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

2015 (8) TMI 142

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....HA) as he was aggrieved by the order passed on 26th June, 2012 by the Commissioner of Customs (General), Mumbai. That order revokes his licence, namely, Customs House Agent Licence No. 11/126 and visits him with forfeiture of entire amount of security deposit. 4. We have heard Mr. Jetly appearing in support of this appeal and Mr. Prakash Shah appearing on behalf of the respondent. 5. There is no dispute about the factual position. The only ground on which the Tribunal has interfered with the order of the Commissioner is that the initial inquiry resulted in submission of a Report by the Inquiry Officer. That report indicates that the Inquiry Officer dropped the charges levelled against the respondent under Regulations 12 and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ance, he is free to hold a de novo inquiry and into all charges. This is not merely a matter of procedure but one of substance. Even the Full Bench decision of this Court in the case of Delta Logistics v. Union of India, reported in 2012 (286) E.L.T. 517 lays down such a principle. If that is applicable, then, the Tribunal did not commit any error in setting aside the order passed by the Commissioner. 8. The above opinion expressed by us further enabled us to direct Mr. Jetly, appearing for the appellant, to take instructions as to whether the Commissioner desires to initiate the process in accordance with law, at least now. If he does not, then, we would rest content with the conclusion that the appellate order of the Tribunal does....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lance or remainder of the term of the licence. He, therefore, presses for restoration of the licence and forthwith. 12. Mr. Jetly submits that the licence was initially suspended and thereafter cancelled and with effect from 4th July, 2012. That cancellation was set aside by the Tribunal on 12th June, 2013. In spite of a favourable Tribunal order, the respondent failed to take steps to apply for restoration of the licence. In the appeal of the Revenue, now this Court should not restore the licence but proceed to deny this request, is the submission of Mr. Jetly. 13. We express no opinion on the course adopted by the Division Bench in the case of HP Joshi (supra). Prima facie, there is substance in the contention of Mr. Jetly....