TaxTMI 
TaxTMI 
2017 (1) TMI 585
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....nabhan The present appeal filed by Revenue is directed against the order dated 16.03.2015, passed by the Commissioner (Customs), New Delhi. The dispute is with reference to the revoking of CHA licence issued to the respondent under the Customs broker Regulations, 2013. In the impugned Order, Commissioner (Customs) revoked the suspension of the Customs Broker licence. Revenue is in appeal against ....
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....R 2013. Accordingly, he revoked the suspension of the Customs Broker licence. Aggrieved by the above order, Revenue has filed the present appeal, on the ground that the enquiry authority appointed under regulation 20(2) has concluded that the respondent is guilty of omissions and commissions in terms of Regulation 11(a), 11(d), 11(n) and 17(9). Accordingly, their submission is that the respondent ....
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....importer as required under 11(n) and also failure exercise supervision to our employee under regulation 17(9). 5. The enquiry authority in his report dated 07.07.2015 concluded that the respondent has contravened various Regulations as above. However, the adjudicating authority took a different view and in the impugned order, absolved the respondent of all such contraventions. With reference to r....
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....ved that the conduct of Shri Suman kumar Jha, G- Card holder of the respondent, has been found satisfactory and hence, there has been no contravention of Regulation 17(9). 6. We find that, even though the enquiry authority has taken the view that the respondent has contravened various provisions of the Custom Broker Regulations, the adjudicating authority has given detailed reasons for taking a d....