2014 (7) TMI 877 - HC - Customs

Suspension of the licence of the petitioner as custom broker - alleged that the petitioner firm has aided/abetted the importers in evasion of duty - Held that - it is stated that for want of Judicial Member, the Appellate Tribunal is not functioning and therefore having regard to the urgency involved in this case, the petitioner has filed this writ petition. - petitioner shall prefer an appeal before the Appellate Authority as against the order dated 19.02.2014 passed by the first respondent, within a period of one month from the date of receipt of a copy of this order. - Till such time, the order dated 19.02.2014 shall remain stayed. - decided in favor of petitioner.

Summary

Issues: Challenge to the suspension of custom broker license, duty evasion allegations, appeal remedy before Customs, Excise and Service Appellate Tribunal.

Analysis:

The petitioner challenged the order of suspension of their custom broker license issued by the first respondent, which directed them to surrender the original license book and all customs ID cards. The petitioner, a firm authorized to function as a customs broker, faced allegations of duty evasion related to bills filed for certain importers. The Directorate of Revenue Intelligence investigated the clearances and alleged duty evasion, implicating the petitioner's involvement. A show cause notice was issued under the Customs Act, proposing penalties. The petitioner suspended involved employees upon receiving the notice. However, subsequent orders by the second respondent and first respondent extended the suspension despite representations by the petitioner, leading to the writ petition.

The petitioner sought urgent relief through the writ petition due to the non-functioning of the Customs, Excise and Service Appellate Tribunal. The respondent argued that a similar matter was previously decided by the court, allowing the petitioner to appeal within a specified timeframe. The court, considering the circumstances and the previous order, disposed of the writ petition by directing the petitioner to file an appeal before the Appellate Authority against the suspension order within one month. The court stayed the suspension order until the appeal's disposal and emphasized expeditious handling of the appeal by the Appellate Tribunal, closing the case without costs.