TaxTMI 
TaxTMI 
2017 (11) TMI 1187
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....B. Ravichandran The appellant is a licensed Custom House agent involved in processing various export/ import to cargo through their customs. The present is appeal against the impugned order dated 21.8.2017 of Commissioner (General), Custom House Airport, New Delhi. The impugned order revoked the licence of the appellant and forfeited security deposit of Rs. 75,000/-. 2. The ld. Counsel for the a....
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....itted within 30 days. The appellant submitted written defence as well as appeared in person before the Commissioner (General). Thereafter, the impugned order was passed revoking the licence and also forfeiting the security deposit. 3. The ld. Counsel pleaded that they were never put to notice regarding non-acceptance of inquiry report and enhancement of penal action including revocation against t....
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....ts to the appellant, for their representation. Accordingly, the appellant filed their representation. It is clear that the revocation order, as done in the impugned proceedings, is beyond the recommendation given by the inquiry officer. In such circumstances, it is necessary to put the appellant to notice regarding proposed rejection of the inquiry report and proposed enhancement of penal action, ....