Vijendra Singh Vs Commisioner of Customs (Delhi High Court)
In the case of Vijendra Singh Vs Commissioner of Customs, the Delhi High Court reviewed an appeal challenging the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) decision from January 10, 2024. The appellant’s Customs Broker license was initially suspended but later revoked on March 9, 2017. The appellant argued that, with no new evidence since the revocation, the penalty of INR 50,000 imposed was unjustified. However, the Court upheld the CESTAT’s decision, noting that the revocation of the license did not preclude the conclusion of the inquiry or the imposition of penalties under the Customs Broker Licensing Regulations, 2013. The Court found that despite the revocation, the inquiry and subsequent penalty were consistent with regulatory provisions and natural justice principles. The CESTAT’s judgment, which had decided not to revoke the license but instead impose a penalty, was deemed fair and balanced, reflecting a measured response to the violations identified.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
1. This appeal under Section 130 of the Customs Act, 1962 [“Act”] questions the correctness of the decision rendered by the Customs, Excise & Service Tax Appellate Tribunal [“CESTAT”] dated 10 January 2024. In terms of the said order, the CESTAT has on an ultimate analysis of the facts and material existing on the record, affirmed the view taken by the Commissioner of Customs [„Commissioner‟] who finally absolved the appellant from the spectre of revocation of license and confined the penal action to the imposition of a penalty of INR 50,000/-.
