Court overturns Customs Broker Licence revocation, imposes penalty, orders restoration within 3 weeks.

The court allowed the respondent's early hearing application and took up the appeal challenging the revocation of the Customs Broker Licence. The Tribunal's revocation order was set aside, subject to a penalty and forfeiture. Despite a previous decision upholding the revocation order's setting aside without penalty, the license was not restored. The court, noting the previous decision, dismissed the appeal and directed the appellant to restore the license within three weeks.

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Issues:
1. Early hearing application
2. Challenge to Customs Broker Licence revocation order

Analysis:
1. The judgment begins with the court hearing an early hearing application filed by the respondent for the case. The application is allowed, subject to all just exceptions, and the appeal is taken up for final hearing with the consent of both counsels.
2. The main issue in the case is the challenge to the order revoking the respondent's Customs Broker Licence. The appeal was filed under Section 130 of the Customs Act, challenging the order passed by the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal's order revoking the licence was set aside, subject to a penalty and forfeiture of a security deposit.
3. The respondent's counsel argues that a previous decision by a Coordinate Bench of the Court upheld the setting aside of the revocation order but removed the penalty and forfeiture. Despite no stay being granted, the respondent's licence has not been restored.
4. The appellant's counsel admits that the issue raised in the present appeal is covered by the previous decision of the Coordinate Bench. He has no objection to the appeal being disposed of on the same day.
5. The court, considering the previous decision and the facts of the case, decides not to entertain the present appeal and dismisses it. The appellant is directed to restore the respondent's Customs Broker Licence within three weeks. The order is to be uploaded on the website immediately, and a copy is to be forwarded to the counsels via email.

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