TaxTMI 
TaxTMI 
2015 (1) TMI 1279
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....i Bharadwaj and K.K. Maiti, for the Respondent. ORDER The grievance of the petitioners is that the first petitioner has been prohibited by the Commissioner of Customs (Preventive) from operating in the three land Customs stations in South Bengal on the basis of some perceived irregularity committed by the petitioners several years back. 2. Though Regulation 21 of the Customs Brokers ....
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....has been granted a licence under the said Regulations, the judgment relied upon by the petitioners does not indicate why a pre-decision hearing has to be afforded in every case. It must be pointed out in utmost humility, that the reasons in support of an order operate as a precedent and not the order itself. 5. Given the nature of the responsibilities of a Commissioner of Customs and the m....
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....levant Regulation require a person to be told of his shortcoming for which he suffers the penalty of prohibition. If the post-prohibition process of hearing is afforded, the principles of natural justice would be adequately adhered to. 7. Indeed, the scheme of the said Regulations of 2013 is such that the authority to impose prohibition under Regulation 23 thereof must be regarded as an ex....
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....ce has to be struck by providing for the reasons therefor to be immediately disclosed - may not be by the same document but by another which should follow hours rather than days after the order of prohibition. Since an order of prohibition amounts to the revocation of the licence limited to the customs stations specified by the order, such order cannot be for an indefinite period. Quite apart from....