Sai Logistics Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that order revoking Customs Broker License set aside on account of breach of time limit contemplated under regulation 17 of the Customs Broker Licensing Regulation 2018. Accordingly, appeal of the assessee allowed.
Facts- The order dated 30.04.2020 passed by the Commissioner revoking the Customs Brokers License under regulation 14 of the Customs Brokers Licensing Regulation 2018 with forfeiture of whole of the security deposit and penalty of Rs. 25,000/- has been assailed in this appeal. The main contention of the appellant is that while conducting the proceedings the provisions of regulation 17 of the 2018 Regulations providing for time limit have been breached and, therefore, the order revoking the license should be set aside for this sole reason.
Conclusion- Delhi High Court in Leo Cargo Services held that as the time limit contemplated under regulation 17 of the 2018 Regulations was not adhered to by the department, the order revoking the Customs Broker License was set aside.
Held that it is not possible to accept the contention advanced by the department that the breach of the time limits set out in regulation 17 of 2018 Regulations would not result in setting aside of the order revoking the Customs Broker License of the appellant. The time limit, as has been held in the aforesaid decisions, has to be complied with and any breach would result in setting aside the final order. Thus, the order dated 30.04.2020 passed by the Commissioner of Customs (Preventive) deserves to be set aside and is set aside. The appeal is, accordingly, allowed.
