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2021 (3) TMI 531

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..... the Customs Broker Licensing Regulation, 2013 - HELD THAT:- In the light of the interim order, the petitioner has been allowed to continue to operate as a Customs Broker for last 2 years. Therefore, this writ petition is disposed off by directing the 1 st respondent to complete the proceedings in the show cause notice dated 7.2.2018 within a reasonable time, in accordance with law. - W.P.No. .....

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..... ed order has been issued without prejudice to any other action that may be initiated against the petitioner and its employee/representative under the provisions of the customs law or any other law for the time being in force in the Union of India. 3. During the pendency of the present writ petition, an enquiry report dated 12.10.2018 was submitted by the second respondent. Meanwhile, the petiti .....

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..... ed 1.7.2016 was issued to the said customs broker to show cause as to why the license issued to the said customs broker should not be revoked in terms of Regulation 18 of the Customs Broker Licensing Regulation, 2013. 5. It is submitted that the Settlement Commission has settled the case against the petitioner vide its order dated 18.3.2019 and therefore all proceedings which have their genesis .....

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..... e of receipt of the said offence report. It is submitted that it is open for the petitioner to approach the Customs and Excise and Service Tax Appellate Tribunal, Chennai again the impugned order and therefore the present writ petition was liable to be dismissed. 6. I have heard the arguments advanced by the learned counsel for the petitioner and the respondents. I have also considered the reco .....

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