Tribunal criticizes Revenue delays, urges expedited action for reinstated license. Fundamental rights at stake.

The Tribunal expressed dissatisfaction with Revenue's delays in implementing the final order dated 21/04/2015, which reinstated the applicant's Custom broker license. Despite Revenue's inaction and failure to adhere to procedural time limits, the Tribunal adjourned the matter for further hearing on 21/11/2016, urging Revenue to expedite proceedings before the High Court. The Tribunal emphasized the fundamental right to work and criticized Revenue's apathy, highlighting the detrimental impact of delays on both innocent and guilty parties.

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Issues Involved:
1. Implementation of the final order dated 21/04/2015.
2. Delay in the implementation of the Tribunal's order.
3. Revenue's inaction and apathy.
4. Procedural time limits and adherence to Custom Broker Regulations.
5. Fundamental right to work and its denial due to procedural delays.

Issue-wise Detailed Analysis:

1. Implementation of the Final Order Dated 21/04/2015:
The applicant sought the implementation of the Tribunal's final order dated 21/04/2015, which had set aside the revocation of the applicant's Custom broker license. The application for implementation was filed on 08/10/2016.

2. Delay in the Implementation of the Tribunal's Order:
The Tribunal noted a significant delay in the implementation of its order. The Departmental Representative repeatedly sought time to either implement the order or obtain a stay from the Hon'ble High Court. Despite assurances, no concrete actions were taken to expedite the matter, resulting in multiple adjournments.

3. Revenue's Inaction and Apathy:
The Tribunal observed that the Revenue had not taken any substantial steps to expedite the appeal and stay proceedings in the High Court. The Revenue's actions were perceived as attempts to delay the implementation of the Tribunal's order. The Tribunal criticized the Revenue for its lack of action and failure to provide necessary instructions to its counsel.

4. Procedural Time Limits and Adherence to Custom Broker Regulations:
The Tribunal highlighted the prescribed time limits under the Custom Broker Regulations (CBLR, 2013) and noted that these were not being adhered to. Data presented by the Revenue showed significant delays in the inquiry process, with some cases pending for over five years. The Tribunal emphasized that such delays were detrimental to the justice system and affected both innocent and guilty Custom brokers unfairly.

5. Fundamental Right to Work and its Denial Due to Procedural Delays:
The Tribunal referred to the Supreme Court's observations in the case of Olga Tellis & Ors vs Bombay Municipal Corporation, emphasizing the right to work as an integral part of the right to life. The prolonged suspension and revocation of licenses without timely completion of inquiries were seen as violations of this fundamental right. The Tribunal noted that the applicant had been out of work for an extended period due to the Revenue's inaction.

Conclusion:
The Tribunal expressed its dissatisfaction with the Revenue's handling of the case and the lack of urgency in addressing the applicant's situation. Despite assurances from the Special Counsel, the Tribunal remained skeptical about any visible progress. However, respecting the counsel's word, the Tribunal adjourned the application for further hearing on 21/11/2016, giving the Revenue another opportunity to expedite the matter before the Hon'ble High Court. The order was directed to be served by Dasti.

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