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TMI Blog2020 (2) TMI 240X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant in this case also had approached the Tribunal after rejection of the representation. In the case of Principal Commissioner of Customs vs. Bombino Express Pvt. Ltd., objection was raised to the jurisdiction of the Tribunal on the ground that there was merger of the order passed under representation with the Order-In-Original and thereafter no appeal should have been entertained by the Tribunal. Whether the Honourable CESTAT s Order is legal proper in its conclusion that no inquiry was conducted pursuant to suspension of the registration when it is clearly detailed in the Order in Original dated 26-11-2015 that, the decision to grant no further license was being ordered with attendant forfeiture and penalty based on the inquiry/investigation conducted by issue of SCN dated 12-12-2014 as adjudicated by Order in Original dated 26-10-2015? - HELD THAT:- It takes exception to the observations of the Tribunal that procedure as contemplated under the Regulation 14 was not followed while revoking the registration of the Respondent. This submission also cannot be accepted. The operative part of the Order-In-Original is ambiguous. It only states that no license to operate be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inquiry was conducted pursuant to suspension of the registration when it is clearly detailed in the Order in Original dated 26-11-2015 that, the decision to grant no further license was being ordered with attendant forfeiture and penalty based on the inquiry/investigation conducted by issue of SCN dated 12-12-2014 as adjudicated by Order in Original dated 26-10-2015? 3. The Respondent Lynx Express Private Limited was registered as an Authorised Courier under the provisions of the Courier Import and Export (Clearance) Regulations, 1998 (the Regulations ). According to the Appellant, the officers of the Air Courier Cell and Air Intelligence Unit seized substantial quantity of gold concealed in various packages. The scrutiny of the documents revealed that the consignments were in the name of the Respondent who had filed CBE-IV for clearance of these consignments. Investigation was carried out by the Air Intelligence Unit and, according to the Appellant, various persons in the Respondent were involved in these operations. Statement of the director of the Respondent was recorded. On 26 June 2014, the license of the Respondent to act as an Authorised Courier was suspended. Show-ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been issued to the Authorised Courier information him the grounds on which it is proposed to revoke the registration and he is given an opportunity of making a representation in writing and a further opportunity of being heard in the matter, if so desired. Provided further that, in case the Principal Commissioner or Commissioner of Customs, as the case may be considers that any of such grounds against an Authorised Courier shall not be established prima facie without an inquiry in the matter, he may conduct the inquiry to determine the ground and in the meanwhile pending the completion of such inquiry, may suspend the registration of the Authorised Courier. If no ground is established against the Authorised Courier, the registration so suspended shall be restored. (2) Any Authorised Courier or the officer of the Customs authorised by the Principal Chief Commissioner of Customs or Chief Commissioner of Customs in this behalf, if aggrieved by the order of Principal Commissioner of Customs or Commissioner of Customs, as the case may be passed under sub-regulation (1), may represent to the Principal Chief Commissioner of Customs or Chief Commissioner of Customs as the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried by the authorised courier on incoming or outgoing flights or any other mode of transport. Thus, these are the clearances through courier mode. For that purpose, the authorised courier can be engaged and the term authorised courier is defined in Regulation 3 clause (a) of the regulations. Word documents is also defined in Regulation 3(b). Then, by Regulation 4, packing of goods to be imported or exported by courier is dealt with. Clearance of import goods is permissible if the procedure set out in Regulation 5 is followed. Similar is the position with regard to export goods and they can be cleared by Regulation 6. As far as registration of authorised courier is concerned, that aspect is dealt with by Regulation 8. There is scrutiny of applications by the Commissioner of Customs in terms of Regulation 9 and then, the registration is granted in exercise of powers of registration under Regulation 10. There are compliances to be made and particularly of execution of bond and furnishing of security. By Regulation 12, it is stated that a courier, who is registered under Regulation 10 or had intimated in form 'A' to the Commissioner of Customs having jurisdiction ove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l also fall within the ambit of the view taken by this Court in Principal Commissioner of Customs vs. Bombino Express Pvt. Ltd. 2018 (13) G.S.T.L. 52 (Bom.) In view of the dicta of the Court in the case of Principal Commissioner of Customs vs. Bombino Express Pvt. Ltd., 2018 (13) G.S.T.L. 52 (Bom.) we cannot accept the argument advanced by the Appellant that the Tribunal had no jurisdiction to entertain the Appeal. 7. As regards the third question is concerned it takes exception to the observations of the Tribunal that procedure as contemplated under the Regulation 14 was not followed while revoking the registration of the Respondent. This submission also cannot be accepted. The operative part of the Order-In-Original is ambiguous. It only states that no license to operate be granted to the Respondent under Regulation 10. The learned Counsel for the Appellant submitted that the Order-In-Original revokes the license and there is ample material on record to show that the revocation was justified. There is no debate on the factual position that, after suspension of the license there was no further inquiry giving opportunity to the Respondent before passing the Order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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