Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

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 (1) TMI 1279

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondent. 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 Licensing Regulations, 2013 is placed on be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ations, 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 myriad games that importers and exporters and thei....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 extraordinary power which is to be sparingly used. Idea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or 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 the fact that reasons should be furnished for prohibit....