2015 (9) TMI 1199 - HC - Customs

High Court upholds Tribunal's decision on suspension order; no show cause notice issued; license due to expire.

The Commissioner of Customs (Sea Port Import) Versus The Customs, Excise And Service Tax Appellate Tribunal) M/s Eltece Associates

The Commissioner of Customs (Sea Port Import) Versus The Customs, Excise And Service Tax Appellate Tribunal) M/s Eltece Associates - 2016 (334) E.L.T. A50 ... Issues:Appeal against the order of suspension and continuation of suspension by the Customs, Excise and Service Tax Appellate Tribunal.Analysis:The appeals were filed by the Commissioner of Customs challenging the Tribunal's order setting aside the suspension order and continuation of suspension. The sequence of events leading to the Tribunal involved receiving the offence report, issuing suspension order, granting personal hearing, passing the Order in Original for continuation of suspension, nominating the Deputy Commissioner as Enquiry Officer, and informing the Customs House Agent about treating suspension orders as a show cause notice. A writ petition was filed against the appointment of the Enquiry Officer, arguing that the time limit for proceedings had expired. However, the petition was pending. The Tribunal considered previous decisions and held that no show cause notice was issued after the suspension order, following which the appeals were allowed.The High Court found no illegality in the Tribunal's order. It was noted that no show cause notice was issued despite the suspension order containing allegations. The Department tried to treat the suspension order as a show cause notice, which was deemed not in line with the Regulations. The Court was informed that the license was due to expire soon, and no revocation proceedings had been initiated. Therefore, the Court deemed the Department's focus on the suspension issue at that stage as meaningless. Consequently, the civil miscellaneous appeals and related matters were dismissed.