Uniclear Logistics Pvt Ltd Vs Commissioner of Customs Airport & General (CESTAT Delhi)
CESTAT Delhi sets aside the order on sole reason that show cause notice doesn’t even state the allegations in respect of violation of four regulations under CBLR 2013 by customs broker. Thus, order quashed as notice is absolutely vague.
Facts- The appellant, M/s. Uniclear Logistics Pvt. Ltd., has challenged the order dated 27.10.2023 passed by the Commissioner of Customs (Airport & General), New Delhi revoking the Customs Broker License issued to the appellant and directing forfeiture of the security deposit and also imposing penalty of Rs. 50,000/-.
Conclusion- The impugned order should be set aside for this sole reason, as the show cause notice does not even state the allegations in respect of violation of the four regulations under the 2013 Regulations.
Held that the impugned order passed by the Commissioner deserves to be set aside for the sole reason that the show cause notice, which is the foundation of the order, is absolutely vague and does not even state the allegations in respect of the four violations.
FULL TEXT OF THE CESTAT DELHI ORDER
The order dated 27.10.2023 passed by the Commissioner of Customs (Airport & General), New Delhi1 revoking the Customs Broker License issued to the appellant and directing forfeiture of the security deposit and also imposing penalty of Rs. 50,000/- has been assailed in this appeal that has been filed by M/s. Uniclear Logistics Pvt Ltd.2
