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TMI Blog2020 (3) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... thority could have suspended the licence of the agent or instituted proceedings therefor without the order dated October 26, 2017 being challenged or without first having such order annulled. At any rate, the entire issue has now been resolved and at the level of the tribunal, it has been decided that the relevant goods in this case answered the description that was applied by the agent in this case and not as suggested by the department. In such circumstances, nothing remains of the matter except the compensation that can be claimed by the agent for its licence effectively remaining suspended for more than two years while the appeal was pending. The judgment and order impugned dated December 15, 2017 do not call for any interference. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondent classified the goods attracted a lower rate of import duty. The manner in which the department perceived the goods to be, would attract a higher rate of duty. An order of adjudication was passed on September 12, 2017 wherein the importer and the first respondent herein as the Customs House agent of the importer were named. The first respondent herein appealed against such order and by the resultant order of October 26, 2017 issued by the Commissioner of Customs (Appeals), the order of penalty was set aside. In the meantime, independent proceedings were initiated against the first respondent for revoking or suspending the licence of the first respondent as a Customs House agent. The basis of such order of suspension dated N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 26, 2017 being challenged or without first having such order annulled. At any rate, the entire issue has now been resolved and at the level of the tribunal, it has been decided that the relevant goods in this case answered the description that was applied by the agent in this case and not as suggested by the department. In such circumstances, nothing remains of the matter except the compensation that can be claimed by the agent for its licence effectively remaining suspended for more than two years while the appeal was pending. The judgment and order impugned dated December 15, 2017 do not call for any interference. The agent will be entitled to function as such, subject to obtaining renewal or extension of its tenure in accordance w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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