TaxTMI 
TaxTMI 
2016 (11) TMI 3
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....espondent Per V Padmanabhan( for the Bench): The appeal is directed against the order dated 10.30.2016 passed by Commissioner of Customs (General), IGI Airports New Delhi. The appellant is holder of CHA license and vide the impugned order, the Commissioner withdraw the permission granted to him under Regulation 7(2) of CBLR, 2013 and prohibited the appellant to continue work as Customs broker at....
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....n / revocation of license issued to the Customs broker. No such formality has been followed in their case. They have also submitted that the licensing authority of Customs Broker License in their case was Commissioner of Customs, Hyderabad. They have also cited following case laws in their support and to argue that prohibition order cannot be passed against them without following the principle of ....
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....thority, no appeal can be filed against such an order and hence the appeal is not maintainable. 5. We have heard both the sides and have gone through the records. We find that the appeals of Customs Broker who has been issued the license under various regulations of CBLR by Commissioner (Customs), Hyderabad. The Commissioner (Customs), Delhi, had in turn, permitted the appellant to operate in Del....
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....earing (Agents) Pvt. Ltd.(supra), the view taken by the Hon'ble High Court of Calcutta in on the same lines. The other case law cited also emphasis audi alteram partem which means that any person likely to be adversely effected by the action of authorities should be given notice to show cause and granted reasonable opportunity of being heard, before passing orders. 6. In the light of -the abo....