2023 (6) TMI 1317 - HC - Customs

Cancellation of Customs Broker License - violation of provisions of Regulations 10(d), (w) (m) of Customs Broker License Regulations, 2018 - HELD THAT - On perusal of the impugned order passed by the Tribunal and also the show cause notice and the Order in Original. Considering the facts and circumstances of the case, in the limited reasons, as set out in the impugned order, it is opined that with all the issues arising in this proceedings including issue of question No.2, as noted, requires reconsideration of the Tribunal. What is noted from the order is that the Tribunal ought to have examine all the issues which had fallen for consideration in the Respondent s Appeal, and, the contentions, as raised by the Appellant in that regard, and, after examining such issues, and by recording appropriate reasons, the Appeal ought to have been adjudicated. The Appeal is disposed off by setting aside the impugned order and remanding the matter to the Tribunal by restoring the Appeal.

Summary

Issues involved: Appeal against the order of Customs, Excise & Service Tax Appellate Tribunal, Mumbai Bench setting aside the cancellation of CB Licence.

Question of Law: Whether the CESTAT was right in ignoring the finding in Order-in-Original regarding the violation of Customs Broker License Regulations, 2018, and in allowing the appeal based on a previous order in a different case.

The High Court heard arguments from both parties regarding the Appeal arising from the Tribunal's order setting aside the cancellation of CB Licence. The Court had previously admitted the Appeal based on specific questions of law related to the violation of Customs Broker License Regulations and the reliance on a previous order in a different case. Upon reviewing the impugned order and relevant documents, the Court found that the Tribunal had not adequately examined all the issues raised in the Appeal. Therefore, the Court concluded that a reconsideration by the Tribunal was necessary to properly adjudicate the Appeal.

The High Court disposed of the Appeal by setting aside the impugned order and remanding the matter to the Tribunal for further consideration. The Court directed the Tribunal to adjudicate the Appeal expeditiously, considering the importance of the business to the livelihood of the Respondent. The Tribunal was instructed to complete the adjudication within three months from the appearance of the parties before it, with a scheduled appearance date of 5th July 2023. The Court also ordered the immediate transfer of the record and proceedings to the Tribunal's Registry for further action.