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2014 (7) TMI 775 - HC - CustomsSuspension of licence as custom broker - direction to surrender the original licence book and all customs ID cards - allegation that the petitioner firm has aided/abetted the importers in evasion of duty - Held that - the petitioner shall prefer an appeal before the Appellate Authority as against the order dated 14.2.2014 passed by the respondent, within a period of three weeks from the date of receipt of a copy of this order. Till such time, the respondent shall not take any coercive steps for collection by the order dated 14.02.2014. - opportunity grated to the petition to file an appeal before CESTAT, tribunal to consider the matter on merits of the case.
Issues:
Challenge to suspension of custom broker license, Allegations of duty evasion, Opportunity of hearing, Direction to file an appeal before the Appellate Tribunal. Analysis: The petitioner challenged the suspension of their custom broker license by the respondent, which was based on allegations of aiding and abetting duty evasion by importers. The Directorate of Revenue Intelligence investigated the matter and issued a show cause notice proposing penalties under the Customs Act. The petitioner firm denied involvement in the alleged duty evasion and requested a personal hearing. Despite participating in the hearing and reiterating their innocence, the respondent continued the suspension of the license through an order dated 14.02.2014, leading to the filing of the writ petition. In a similar matter previously, the Court directed the petitioner to file an appeal before the Appellate Tribunal, staying coercive actions by the respondent until the appeal was filed. The petitioner's counsel sought a similar order in this case. Consequently, the Court disposed of the writ petition by instructing the petitioner to appeal the suspension order within three weeks. The respondent was barred from taking coercive steps during this period. The Court clarified that its observations in the writ petition should not influence the Appellate Tribunal's decision, emphasizing that the appeal should be decided solely on its merits and in accordance with the law. No costs were awarded, and the connected miscellaneous petition was closed.
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