TaxTMI 
TaxTMI 
2016 (10) TMI 263
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....Customs has already made up his mind to revoke the licence of the petitioner. It is further contended that paragraph 26 refers to an inquiry report when no such inquiry has yet been conducted. The show cause notice is merely an eye wash. 2. Learned counsel for the petitioner relies upon the decision of the Supreme Court in Siemens Ltd. vs. State of Maharashtra and Others: (2006) 12 SCC 33 to contend that when notice is issued with pre-meditation, a writ petition would be maintainable. Learned counsel for the petitioner also relies upon the decision of the Supreme Court in Oryx Fisheries Private Limited vs. Union of India and Others: (2010) 13 SCC 427 to contend that the at the show cause notice stage itself, a person must be told all the....
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....oner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to inquire into the grounds which are not admitted by the Customs Broker. (3) The Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, shal....
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....uiry and the representation thereon, if any, made by the Customs Broker, pass such orders as he deems fit either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty not exceeding the amount mentioned in regulation 22 within ninety days from the date of submission of the report by the Deputy Commissioner of Customs or Assistant Commissioner of Customs, under sub-regulation (5): Provided that no order for revoking the license shall be passed unless an opportunity is given to the Customs Broker to be heard in person by the Commissioner of Customs." 6. In terms of Regulation 20(1) of the Regulations, the Commissioner is to issue a notice to the Customs Broker within a period of ninety d....
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....(PAN No. AJ1PJ5841R), valid up to 25/11/2023, issued by the Commissioner of Customs (I&G), New Delhi are hereby called upon to show cause to the Commissioner of Customs (General), New Customs House, New Delhi within 30 days of the receipt of the Inquiry Report as to why, in view of the preceding paras and the Inquiry Report:- a) he should not be held responsible for contravention of various provisions of Regulation 11(a), 11(d), 11(e) and 11(n) of CBLR, 2013; . b) their CB license should not be revoked and part or whole of the security submitted at the time of issue of their license, should not be forfeited from them in terms of Regulation 20 of CBLR, 2013 for failure to comply. Math the provisions of Regulation 11(a), 11(d), 1....