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2021 (3) TMI 481 - AT - CustomsApplication for Early Hearing - Seeking early hearing of the appeal on the ground that the appellant s Customs Broker License No. 11/362 has been suspended on 03.02.2021 by the Principal Commissioner of Customs, Mumbai rendering 32 to 35 employees jobless - HELD THAT - Non-appearing before the Principal Commissioner and advancing their grievance of non-supply of documents requested is a serious lapse on part of the appellant as the learned Principal Commissioner has duly and reasonably exercised her authority conferred under CBLR, 2018. Further, the argument that absence of a prima facie case for suspension of the license had forced the appellant to rush to this Tribunal, without appearing before the Principal Commissioner seems to be ill founded. There are no valid reason as to why the Tribunal at this stage should interfere with the suspension order passed by the Principal Commissioner when post decisional hearing was extended to the appellant. There are no irregularity in passing the order by the Principal Commissioner suspending the license and extending post decisional hearing to the appellant thereafter. In these circumstances, it is appropriate to direct the appellant to cooperate by attending the hearing before the Principal Commissioner in compliance with the procedure laid down under CBLR, 2018 and forward their argument/defense. Revenue is directed to supply all relevant documents as requested so far or that would be requested in future and complete the process of hearing as far as practicable within 10 days from the date of communication of this order - appeal disposed off.
Issues:
Suspension of Customs Broker License, Early hearing applications, Non-appearance before Principal Commissioner, Compliance with CBLR 2018, Validity of suspension order. Suspension of Customs Broker License: The appellant's Customs Broker License was suspended by the Principal Commissioner of Customs, Mumbai, leading to joblessness for 32 to 35 employees. The appellant filed appeals seeking early hearing due to the suspension. The appellant argued that the suspension was issued without any material against them and requested an out-of-turn hearing. The Revenue had no objection to allowing the early hearing applications. Early Hearing Applications: The Tribunal allowed the early hearing applications with the consent of both parties, considering the urgency of the matter. The appeals were taken up for hearing and disposal due to the narrow compass of the issue. The appellant's advocate highlighted the urgency of the matter, emphasizing the joblessness of employees and the appellant's longstanding track record as a Customs Broker. Non-appearance before Principal Commissioner: The appellant rushed to the Tribunal filing appeals instead of attending the post decisional hearing scheduled by the Principal Commissioner. The appellant claimed that necessary documents were not supplied to them, leading to their non-attendance at the hearing. The Tribunal noted that the appellant's failure to appear before the Principal Commissioner and address the issue of non-supply of documents was a serious lapse. Compliance with CBLR 2018: The Principal Commissioner suspended the license under the Customs Brokers Licensing Regulations, 2018. The Tribunal found that the Principal Commissioner reasonably exercised her authority under the regulations. The appellant's argument that there was no prima facie case for suspension of the license was deemed ill-founded. The Tribunal directed the appellant to cooperate by attending the hearing before the Principal Commissioner as per the procedure laid down in CBLR 2018. Validity of Suspension Order: The Tribunal did not find any irregularity in the suspension order passed by the Principal Commissioner. It was deemed inappropriate for the Tribunal to interfere with the suspension order when post decisional hearing was extended to the appellant. The Tribunal directed the Revenue to supply all relevant documents as requested by the appellant and complete the hearing process within 10 days from the date of communication of the order. The appeals were disposed of accordingly.
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