2022 (9) TMI 489 - AT - Customs

Revocation of Customs Broker License - forfeiture of whole amount of security deposited by the appellant - levy of fine - representation to the Inquiry Report not filed - HELD THAT - The order dated 8.11.2021 does mention that despite 30 days having been granted to the appellant to file a representation, the appellant did not file the representation. The letter dated 25.8.2021 is at page 79 of the appeal memo. It merely encloses a copy of the Inquiry Report and requires the appellant to furnish a representation, if any, within 30 days of the issue of this letter - According to the appellant, the representation was submitted on 21.9.2021 but it has not been considered. The order passed by the Commissioner, therefore, deserves to be set aside on this ground alone. The matter is remitted to the Commissioner for passing a fresh order after taking into consideration the representation dated 20.9.2021 said to have been submitted by the appellant on 21.9.2021 - Appeal allowed.

Summary

Issues: Revocation of Customs Broker License, Failure to Consider Representation, Opportunity to Submit Written Submissions

In this case, the appellant's Customs Broker License was revoked by the Commissioner of Customs, along with the forfeiture of the security deposit and imposition of a fine. The appellant contended that despite submitting a representation within the stipulated time frame, the Commissioner noted in the order that it was not filed. The appellant argued that the representation was indeed submitted on 21.9.2021 but was not considered. The Tribunal found merit in the appellant's argument and set aside the Commissioner's order dated 8.11.2021. The matter was remitted back to the Commissioner for a fresh order, directing the Commissioner to consider the representation dated 20.9.2021 submitted by the appellant. Additionally, the appellant was granted liberty to file written submissions within two weeks. The Tribunal emphasized the need for a prompt resolution, requesting the Commissioner to pass a fresh order within two months from the date of receiving the Tribunal's order. Ultimately, the appeal was allowed in favor of the appellant, granting relief in the form of setting aside the previous order and providing an opportunity for further submissions.