TaxTMI 
TaxTMI 
2016 (12) TMI 317
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....r order. The matter was accordingly adjourned to 31/10/2016. On that date also, learned Departmental Representative sought time stating that they would implement the order of the Tribunal or make efforts to get a stay order from the Hon'ble High Court. On his submission, the matter was adjourned to 31/11/2016. 4.2 Today it was submitted that they are moving the Hon'ble High Court by notice of motion seeking to list the matter out of turn and produces us a copy of the said notice of motion. 4.3 On perusal of the records, we find that the Bench by order dated 21/04/2015 came to the conclusion that the order which revoked the licence of the applicant needs to be set aside. At the same time, we find that the time frame taken in the entire issued needs to be summarised which is as under: S.No. Event Date 1. Date of suspension of licence and continued by an order dated 31/07/2012 08/12/2010 2. Licence was revoked and entire security deposit forfeited 14/03/2014 3. Order set aside b Tribunal b order 21/04/2015 4. Appeal and notice of motion for stay filed in Hon'ble High Court 29/09/2015 4.4 It can be seen from the above reproduced data of this case that ....
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..... It can be seen that the Hon'ble high Court has clearly stated that the Tribunal's order can be given effect subject to the pending appeal of the Revenue. In such cases the Hon'ble High Court further observed that this would not require any application before the Tribunal or before the High Court. It is clear from the above observation of the Hon'ble High Court that while the Court desired to protect the right of the Revenue to obtain a stay, it also recognised the right of the assessee to implementation of Tribunal order. In the instant case it is noticed that while Revenue is pleading its case in para 10 of the order of the Hon'ble High Court, it is ignoring the spirit in which the said order has been given. In the instant case the licence of the applicant was suspended on 08/12/2010 and the same was revoked on 14/03/2014. The said order of revocation was set aside by the Tribunal on 21/04/2015. It is seen that the Revenue has filed an appeal and notice of motion for stay on 29/09/2015 but has not taken any step to get the matter expedited. It is seen during the entire period from 08/12/2010 to date the applicant is out of work. The applicant is being punished d....
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.... 20(1) Issuance of Show Cause Notice to the CHA/CB by the Commissioner. Within 90 days from the date of receipt of an offence report. 22(5) 20(5) Preparation of Report of Inquiry by Deputy/ Assistant Commissioner. Within 90 days from the date of issuance of the Show Cause Notice. 22(7) 20(7) Passing of Order by the Commissioner. Within 90 days from the date of submission of the Inquiry report. TOTAL DURATION 270 DAYS or 9 MONTHS. In order to ascertain whether the functioning of the department in respect of following the regulation of CBI-RI this Bench in an interim order in the case of Maa Krupa Forwarders Pvt. Ltd. directed the authorities to produce a chart as to whether the time limits have been followed or not. By miscellaneous application, the Revenue submitted partial data, which is reproduced by the Bench in the final order of Maa Krupa Forwarders Pvt. Ltd. We reproduce the said paragraph 5.1 in its entirety: 5.1 In the interim order in the instant case following was observed while seeking data on the following of time limits: - "4. We find that we are regularly getting cases whether the said time limits have not been followed. The arguments of th....
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....ring." By way of Miscellaneous Application Revenue has submitted only partial data consisting of 15 occasions. It is seen that the following is the summary of the data: Sr. No CHA Name & No. Date of receipt of offence report Date of suspension n of license Date of issue of Articles of Charges Date of appointment of IO Date of appointment of PO Date of submission of Inquiry report 1 BabajiShivra m Clearing & Carriers, 11/262 25.3.2011 28.3.2011 28.9.2012 13.2.2013 13.2.2013 Inquiry is still pending 2. National Shipping Agency, 11/289 7.10.2011 25.10.2011 20.2.2014 20.2.2014 11.7.2014 27.2.2015 3. Franc Cargo Clearing Services, 11/964 21.7.2010 3.8.2010 4.2.2015 4.2.2015 4.2.2015 Inquiry is still pending 4. Vilas Transport Company, 11/470 9.3.2011 24.3.2011 5. Fairdeal Shipping Agency Pvt. Ltd., 11/091 9.9.2011 19.9.2011 20.11.2014 20.11.2014 22.3.2016 6. Kamal Clearing & Forwarding Pvt. Ltd., 11/691 18.8.2011 9.9.2011 15.12.2011 15.12.2011 15.12.2011 15.5.2013 7. Prashant Freight Forwarders, 11/477 30.6.2011 13.7.2011 9.11.2011 9.11.2011 9.11.2011 Inquiry is still pending ....
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....sumed was the most precious liberty that man possesses. Man has indeed, as much right to work as he has to live, to be free and to own property. To work means to eat and it also means to live." The right to live and the right to work are integrated and interdependent and, therefore, if a person is deprived of his job as a result of his eviction from a slum or a pavement, his very right to life is put in jeopardy. It is urged that the economic compulsions under which these persons are forced to live in slums or on pavements impart to their occupation the character of a fundamental right." In the instant case the appellant has been out of work for long period of time. In most such cases the licences are suspended as soon as the inquiry starts and remain suspended till the enquiry is completed. The Custom Brokers are deprived of the fundamental right to work for long periods of time. The fundamental right to work is being denied to the appellant due to failure of the Revenue to follow the time limits prescribed in the law. In the 15 cases for which the data has been provided by the revenue, it is seen there are inordinate delays and the Brokers are rendered without work for long per....