Customs Broker's License Restored Pending Tribunal Decision

The High Court provisionally restored the Customs Broker's licence pending the Customs, Excise & Service Tax Appellate Tribunal's decision. The Tribunal had differing opinions on aspects like forfeiture of the security amount, leading to referral to a third Member for resolution. The High Court emphasized the need for justice in restoring the licence provisionally based on the majority view of setting aside the revocation order. The Court directed the Tribunal to expedite the appeal's disposal within three months and specified conditions for the licence's restoration, subject to the Tribunal's final decision.

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Issues:
Revocation of Customs Broker's licence challenged before Customs, Excise & Service Tax Appellate Tribunal - Difference of opinion on forfeiture of security amount - Restoration of licence - Provisional restoration of licence pending Tribunal's decision.

Analysis:
The petitioner, a Customs Broker, had their licence revoked by the Commissioner of Customs, which was challenged before the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore. The Tribunal, consisting of two Members, had a difference of opinion regarding the forfeiture of the security amount, leading to the matter being referred to a third Member for resolution. The Tribunal decided to set aside the revocation of the licence but had disagreements on certain aspects, such as the restoration of the licence and the extent of forfeiture of the security amount.

The petitioner approached the High Court seeking the restoration of the Customs Broker's licence. The Court noted that the final decision on restoration should be made by the Tribunal after the third Member's opinion. However, as an interim measure, the Court provisionally restored the petitioner's licence based on the majority view of setting aside the revocation order, pending the Tribunal's decision. The Court emphasized that justice required the provisional restoration of the licence, subject to the Tribunal's final decision.

In light of the above, the High Court issued directions for the Tribunal to dispose of the appeal within three months from the date of the judgment. During the pendency of the appeal, the petitioner's licence would be restored with conditions as determined by the second respondent, contingent upon the Tribunal's final verdict. The Court concluded the writ petition with these directions, ensuring the provisional restoration of the licence while awaiting the Tribunal's decision.

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