2014 (12) TMI 484

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.... Appeal No. A/409/2012/CSTB/C-I, dated 19th June 2012 [2012 (284) E.L.T. 703 (Tri. - Mum.)]. By the impugned order, the Tribunal has at the stage of hearing of the interim application set aside the order passed by the Commissioner and particularly revocation of the Customs House Agent Licence No. 11/772. 3. Since the Stay Application as also the appeal were before the Tribunal, we proceeded on the basis that in the facts and circumstances in the present case the Tribunal was empowered to dispose of the appeal finally. Both the learned counsel consented to this course. 4. Mr. Jetly, learned counsel appearing in support of this appeal, submits that the appeal raises substantial questions of law and which have been formulated in th....

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....e Agents Licensing Regulations, 2004. In terms of that communication/report, the licence of the respondent was placed under suspension from 21st October, 2010. Thereafter, inquiry was initiated. There were two charges framed and one pertains to the violation of Regulation 19(8), i.e. alleging that the Customs House Agent failed to exercise necessary supervision and ensure proper conduct of any of its employees in the transaction of business as agent. The second charge was that the Customs House Agent failed to discharge his duties with the utmost speed and efficiency and without any delay. The Enquiry Officer submitted his report on 23rd June, 2011 and concluded that the charges were not established and proved. The Commissioner discarded th....

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.... law and which have been formulated by the Revenue in this Appeal. 9. What we have noted from reading of the detailed order passed by the Tribunal is that the Tribunal relied upon the earlier view taken by this Court that the Commissioner has no power to take a contrary view. The Commissioner could not have disagreed with the findings of the Enquiry Officer, however, that earlier view of this Court has now been disapproved by a Larger Bench and Mr. Jetly has placed reliance upon the said decision, copy of which is at Annexure 'K' of the paper-book. 10. We have heard Mr. Jetly and Mr. Hakani at some length. What we have found is that the Tribunal has relied upon a view taken by this Court earlier and which has now been expressly ....

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....hat the chapter be closed, particularly when the licence was suspended for about 20 months. The father of Mehul Boda had not assisted the son in proving and submitting an alleged bogus Certificate. The allegations are against the son, who was an employee of the respondent. The son having been disassociated completely now from the business of the respondent firm, so also the partner of the respondent giving an undertaking to this Court which is accepted in the facts and circumstances peculiar to this case, while allowing the appeal, quashing and setting aside the order of the Tribunal instead of restoring the matter back to the Commissioner, we direct as above. We therefore direct that there shall be no penalty save and except suspending of ....