2021 (10) TMI 717 - AT - Customs

Revocation of Customs Broker License - proceedings have taken place without supplying the relied upon documents to the appellant - violation of principles of natural justice - HELD THAT - The documents neither have been seen by the adjudicating authority nor have been provided to the appellant. From the show-cause notice, it is apparent that reliance has been placed on these documents, however, these documents have not been included in the relied upon documents list. Only document included in the relied upon documents is a Self-contained note of the Crime Branch of Investigation, Anti-Corruption Branch, Chennai. A perusal of the Self-contained Note indicates that the findings in the note are based on these documents only. Under these circumstances, it is apparent that the principles of natural justice have not been followed and appellant has not been given opportunity to defend himself - matter is remanded to the original adjudicating authority for fresh decision after supplying the documents to the appellant and giving opportunity to the appellant to defend himself in respect of the charges - Appeal allowed by way of remand.

Summary

Issues:
Revocation of Customs Broker license without providing relied upon documents leading to violation of principles of natural justice.

Analysis:
The appeal was filed by a licensed Customs Broker challenging the revocation of their license under Customs Brokers Licensing Regulations. The appellant argued that the proceedings were conducted without providing the relied upon documents, thus violating the principles of natural justice. The appellant specifically requested documents that were not available with the adjudicating officer. The learned counsel sought remand and fresh adjudication after the supply of these documents. The learned AR had no objection to the remand of the matter.

The impugned order was reviewed, and it was noted that the relied upon documents were crucial for the defense of the appellant. The documents requested included statements of individuals, a loose sheet, a journal voucher, and other miscellaneous documents. These documents were not forwarded to the Inquiry Officer or received by the Bangalore Customs, and as a result, they were not provided to the appellant. The Inquiry was conducted based on the available documents, which did not include the crucial documents requested by the appellant. The relied upon documents list only included a Self-contained note of the Crime Branch of Investigation, Anti-Corruption Branch, Chennai, which was not sufficient for the defense of the appellant.

The Tribunal found that the principles of natural justice were not followed as the appellant was not given the opportunity to defend themselves due to the absence of crucial documents. The impugned order was set aside, and the matter was remanded to the original adjudicating authority for a fresh decision. The Tribunal directed the supplying of the documents listed in the impugned order to the appellant and granted the appellant the opportunity to defend against the charges. The appeal was allowed by way of remand, ensuring the appellant's right to a fair process and defense.

In conclusion, the Tribunal's decision highlighted the importance of adhering to the principles of natural justice by providing necessary documents to the appellant for a fair adjudication process. The judgment emphasized the right of the appellant to defend themselves effectively by having access to all relied upon documents. The remand order aimed to ensure a just and transparent procedure in the adjudication of the Customs Broker license revocation case.