AI Drafter 
TaxTMI 
TaxTMI 
TaxTMI 
2015 (10) TMI 2033
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....We had heard both sides at length on the earlier occasion. The matter was placed today only to enable Mr. Jetly to take instructions. However, Mr. Jetly submits that the concerned officials are of the view that it would be better if the Court passes an order and with regard to the legality and validity of the suspension effected by the communication/order dated 1st October, 2015. It is in these circumstances that we are required to pass a brief order. 3) The Petitioner before us is a private limited company incorporated and registered under the Indian Companies Act, 1956. It is a subsidiary of M/s. TNT Express N V. It is claimed that this global entity operates in about 200 countries. 4) The Respondents to this Writ Petition are the U....
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....scrutiny and examination of it in detail, the disputed consignment was found to be containing parts weighing 2620 grams made by gold and covered in silver cover. The Petitioner was found to have presented the relevant documents, including the bill of entry in relation to this consignment. The Petitioner had obtained the "Know Your Customer" (KYC) documents from Mr. Nilesh Phapale, the proprietor of the importer proprietorship firm. The relevant documents were also scrutinized and it was found that certain addresses were given of Mumbai and Thane Districts. The search team of the Customs was sent to these addresses, but it was found that the premises do not belong to the proprietor of the importer firm. We are not concerned with the details ....
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....f the authorized courier whether within the jurisdiction of the Principal Commissioner or the Commissioner or anywhere else and which in the opinion of the Principal Commissioner or the Commissioner renders him unfit to transact any business. Inviting our attention to the first proviso it is submitted by Mr. Sancheti that the revocation cannot take place unless a notice has been issued to the authorized courier informing him the ground on which it is proposed to revoke the registration and giving an opportunity of making representation in writing and a further opportunity of being heard in the matter if so desired. Thus, the contention is that if the notice proposing revocation has been issued on any of the grounds enumerated in Regulation ....
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....ion and without compliance with the Regulations. For these reasons, it is submitted that the order of suspension shall be set aside. 12) Mr. Jetly appearing for the Respondents, apart from urging that there is an alternate remedy of a representation under subRegulation (2) of Regulation 14, would submit that the allegations are too serious. This is not the first time that the Petitioner is found to be actively smuggling gold in the garb of seeking clearance of consignments such as blood pressure machines and in the present case, the consignment details were not completely and properly set out. This time also an attempt was made to smuggle gold. In these circumstances, if drastic order was required to be passed to stop the incidents of th....
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....ther that, in case the Commissioner of Customs considers that any of such grounds against an Authorised Courier shall not be established prima facie without an inquiry in the matter, he may conduct the inquiry to determine the ground and in the meanwhile pending the completion of such inquiry, may suspend the registration of the Authorised Courier. If no ground is established against the Authorised Courier, the registration so suspended shall be restored. (2) Any Authorised Courier or the officer of the Customs authorised by the Chief Commissioner of Customs in this behalf, if aggrieved by the order of the Commissioner of Customs passed under sub-regulation (1), may represent to the Chief Commissioner of Customs in writing against ....
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....ling of gold and allegedly on 8th September, 2015, there is no show cause notice or notice proposing revocation within the meaning of Regulation 14. The first proviso, thus, is not complied with. There is thus no communication informing the ground on which it is proposed to revoke the registration. Rather, there is no proposal presently to revoke the registration. Without any such proposal before the Commissioner nor he directing issuance of any notice within the meaning of the first proviso, he has chosen to suspend the authorisation/registration of the Petitioner. We do not see why if the incident is so clear and if all the details are allegedly obtained and the breach or violation of the Petitioner is apparent to the Principal Commission....