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The CESTAT set aside the order suspending the license of the Customs House Agent (CHA). The Tribunal held that the inaction and delay on part of the Revenue authorities in completing the proceedings within the prescribed time-frame under the Customs Broker Licensing Regulations (CBLR), 2018, has caused miscarriage of justice to the CHA. The balance of inconvenience lies with the CHA as the suspension of license has affected their livelihood and that of their employees. The Revenue would not be affected if the suspension order is set aside, allowing the CHA to continue business until the proceedings are concluded as per law. The Tribunal permitted the Revenue to proceed with the initiated proceedings and conclude them in accordance with law.
The CESTAT set aside the order suspending the license of the Customs House Agent (CHA). The Tribunal held that the inaction and delay on part of the Revenue authorities in completing the proceedings within the prescribed time-frame under the Customs Broker Licensing Regulations (CBLR), 2018, has caused miscarriage of justice to the CHA. The balance of inconvenience lies with the CHA as the suspension of license has affected their livelihood and that of their employees. The Revenue would not be affected if the suspension order is set aside, allowing the CHA to continue business until the proceedings are concluded as per law. The Tribunal permitted the Revenue to proceed with the initiated proceedings and conclude them in accordance with law.
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