TaxTMI 
TaxTMI 
2016 (5) TMI 602
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....of the case are that the appellant as a Custom House Agent filed various bills of entry for clearance of imported cargo by M/s Andani Corp., New Delhi. Investigations conducted by officers of Customs revealed that the imported products, namely deodorants, perfumes did not carry proper MRP labels resulting in short payment of Customs Duty at the time of their clearances. Detailed investigations were conducted and proceedings under Customs Act, 1962 were initiated against the importer and the appellant. Separately, by show cause notice dated 16/4/2005 proceedings were initiated against the appellant under the provisions of Customs Brokers Licencing Regulation (CBLR), 2013 for revoking their licence for various violations of the said Regulatio....
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....ainst them. The enquiry report submitted by the Inquiry Officers in terms of the show cause notice was also given to the appellant. They were heard in person also by the Original Authority before passing the impugned order. Hence, the learned AR submitted that there is no violation of any principles of natural justice. Further, regarding the time limit, he submitted that the Original Authority recorded that the enquiry report was received from the Deputy Commissioner on 10/07/2015 and as such the impugned order has been passed within the period of 90 days. 4. We have heard both the sides and examined the appeal records. We find that out of 4 charges leveled against the appellant the Original Authority agreed with the enquiry report on firs....
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....riginal Authority with any part of the enquiry report. Such being the case, it is clear that the present impugned order issued without indicating the disagreement with the enquiry report and getting the response of the appellant, is in clear violation of principles of natural justice. In this connection, a reference can be made to the Hon'ble Bombay High Court decision in Commissioner of Customs (General) vs. Dominic and Co. reported as 2015 (319) E.L.T. 74 (Bom.). The Hon'ble Bombay High Court held as :- "Since the Commissioner expressed his disagreement with the findings recorded by the Inquiry Officer in their entirety, the Regulations though permit him to hold a de novo inquiry, that could be only after due notice to the respond....