2017 (7) TMI 1116 - AT - Customs

Revocation of CHA License - forfeiture of security deposit - time period prescribed in terms of Regulation 20 has not been adhered to Held that - the show cause notice to revoke the licence was issued on 1-11-2016, which is way beyond the stipulated time of 90 days under CBLR, 2013. Apart from not commenting on the Tribunal s final order in the appellant own case on very same issue, the Commissioner totally ignored the binding precedence of various orders passed by the Tribunal and Hon ble High Courts of Delhi, Madras, on this very issue of time schedule under CBLR, 2013 - the Original Authority shall be more delegant and careful before passing any judicial orders in future. Appeal allowed.

Summary

Issues:
Revocation of Customs brokers license and forfeiture of security deposit based on delayed action and violation of time schedule under CBLR, 2013.

Analysis:
The appeal challenged the order revoking the Customs brokers license and forfeiting the security deposit of the appellant. The appellant's license was earlier suspended and subsequently set aside by the Tribunal due to a delay in adherence to the time period prescribed in Regulation 20. The Tribunal observed that any proceedings resulting from delayed action are not valid. The appellant argued that the revocation of the license was vitiated due to a clear violation of the time schedule specified under CBLR, 2013. The Original Authority proceeded to revoke the license despite the Tribunal's final order setting aside the suspension and highlighting the non-adherence to the prescribed time period.

The Tribunal noted that the Original Authority ignored the final order of the Tribunal and proceeded with the revocation, which was deemed unacceptable. The show cause notice to revoke the license was issued beyond the stipulated 90 days under CBLR, 2013, and the Commissioner's decision to ignore the Tribunal's final order and established legal precedents was considered as defiance of accepted principles of judicial discipline. The Tribunal emphasized the importance of adherence to binding ratios laid down by the Tribunal and High Courts on legal issues like time schedules under CBLR, 2013.

In light of the above discussion and findings, the Tribunal set aside the impugned order and allowed the appeal. The Tribunal directed that a copy of the order be sent to the Chief Commissioner of Jurisdiction for appropriate remedial measures as deemed fit. The Tribunal highlighted the need for the Original Authority to exercise more diligence and care before passing judicial orders in the future, emphasizing the importance of respecting legal precedents and adhering to prescribed time schedules under relevant regulations.

(Order dictated and pronounced in open Court)