2003 (11) TMI 488 - AT - Customs

Summary

Issues:
Challenge to revocation of Customs House Agent Licence based on lack of natural justice in the adjudication process.

Analysis:
The case involves an appeal by M/s. Star Carrier against the revocation of their Customs House Agent Licence by the Commissioner of Customs. The appellant contended that their license was revoked without providing them with the necessary documents related to their alleged involvement in exports by two other entities, M/s. S.V.R. Enterprise and M/s. Sharp Exports. The appellant argued that this lack of document disclosure violated the principles of natural justice. On the other hand, the Revenue argued that the necessary documents were provided to M/s. S.V.R. Enterprise when the show cause notice was issued to them, and thus, there was no violation of natural justice. The appellant further pointed out that no show cause notice was issued directly to M/s. Star Carrier, and the notice issued to another firm, where the proprietor of M/s. Star Carrier was a partner, did not comply with natural justice principles.

Upon considering the submissions from both parties, the Tribunal found that the Customs House Agent Licence of the appellant was revoked due to their alleged involvement in exports by M/s. S.V.R. Enterprise and M/s. Sharp Exports. The Tribunal agreed with the appellant's argument that the principles of natural justice were not fulfilled during the adjudication process. It was deemed necessary for M/s. Star Carrier to receive the documents related to the exports in question to effectively present their case. The Tribunal emphasized that the mere fact that the proprietor of M/s. Star Carrier was a partner in one of the exporting firms did not constitute proper compliance with natural justice. Consequently, the matter was remanded to the Commissioner with the direction to re-adjudicate after providing all relevant documents to the appellants and granting a reasonable opportunity for a personal hearing. This decision aimed to ensure a fair and just adjudication process in accordance with the principles of natural justice.